| With the development and application of computer technology,the informatization level of audit unit is rapidly improved,especially with a series of national “Golden Projects”,such as the “Golden Tax Project”,“Golden Agricultural Project”,“Golden Finance Project”,etc.The core business and internal management of government departments,including finance,social security,taxation,etc.,have realized informatization and digitized management.If audit department still checking all of the financial books and accounting voucher and part of business activities followed fund flow,auditing risk will be very high.After 18 th CPC National Congress,the nation have proposed the overall requirements for full audit coverage,from which it is known that traditional methods of auditing will face the problems of large workload and low efficiency.Computer auditing now is an effective means to resolve these contradictions.Thus,it is imperative to use computer,database,network,and other modern information technologies to promote the updating of auditing techniques and methods,thereby promoting the comprehensive development of auditing.This thesis introduces the significance and development of “Digital Auditing Platform”—the new model of information-based auditing.Based on the theories like systems theory,information theory and cybernetics,it describes the design and construction process of an audit platform for the acquisition,conversion,analysis,management,modeling,and early warning of an audit institution' s data from the perspective of an audit institution in a county.Based on analyzing digital audit business process,it designs the database resource planning,network environment deployment,system security and function modules for the audit system in terms of its audit business.Finally,through the construction of digital audit platform,the contradiction of auditing coverage and audit human resource and the contradiction of auditing coverage and auditing quality is solved. |
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