Research On Business Process Reengineering Of Economic Responsibility Audit

With the rapid development of digitization,information and network,the audit environment of economic responsibility audit has changed dramatically.The advent of the era of big data has increased the workload of auditors to a certain extent and posed a great challenge to the development of the practice of economic responsibility auditing.Whether the business process of economic responsibility audit is scientific and reasonable will affect the effectiveness of supervision and the objective authenticity of evaluation on the performance of economic responsibility of leading cadres during their service.In this context,while auditors are familiar with and master the business process of traditional economic responsibility auditing,they should also have the business process of economic responsibility auditing in the information age.But the current auditors in the process of carry out economic responsibility audit is mostly the continuation of traditional business process,failed to fully exert the information into advantages brought by the economic responsibility audit work.The development and improvement of fiduciary economic responsibility theory and business process re-engineering theory can provide theoretical support and reference for the reconstruction of business process of economic responsibility audit.At present,the study on the business process of economic responsibility audit is at a critical stage.Second,we should actively cater to the development of the information age and explore new topics in the field of business process research of economic responsibility auditing in accordance with the requirements of the development of economic responsibility auditing.Based on the current situation,this paper reconstructs the current business process of economic responsibility auditing on the basis of fiduciary economic responsibility theory and business process re-engineering theory.This article,from the first business process research status,economic responsibility audit business process of the current research status of two large aspects and economic responsibility audit business process re-engineering the carding and reviews related research;Secondly,from the related concept analysis,theoretical analysis,the characteristics of economic responsibility audit analysis,under the environment of information to the economic responsibility audit business process and so on has carried on the theoretical analysis,the influence of the information environment impact on the economic responsibility audit of business process,the author mainly analyzes the data type of audit related aspects of the content;Thirdly,the analysis is carried out through the questionnaire,namely the design and survey of the questionnaire.This paper mainly discusses the design of the questionnaire,the scope of the questionnaire,the issuing form and the sorting results of the economic responsibility audit procedure,and makes an in-depth analysis of the survey results.From then on,the economic responsibility audit business process carries on the concrete reconstruction.Analysis of the overall plan of economic responsibility audit business process re-engineering,and platform construction phase from the economic responsibility audit,economic responsibility audit data analysis stage,stage of economic responsibility audit report,economic responsibility audit evidence collection stage for business process re-engineering,and analyze the data type of economic responsibility audit work mode;Finally,it puts forward the guarantee measures for the business process re-engineering of economic responsibility audit.To a certain extent,the re-engineering of the business process of economic responsibility audit helps auditors adapt to the change of audit methods and enter the era of big data smoothly.It is a relatively new research topic.Through research,we can draw the following conclusions:(1)the economic responsibility audit is based on the traditional economic responsibility audit of the business process re-engineering of business process,through the analysis of traditional economic responsibility audit business process of four stages: preparation for the audit,the audit implementation stage,audit report,the follow-up audit,economic responsibility audit for specific data type of a business process analysis.(2)of the current economic responsibility audit of business process re-engineering can not happen overnight,in the concrete to carry out the audit work of the auditor should fully consider various factors,specific analysis to specific issue.(3)the transition from the traditional economic responsibility auditing business process to the reconstructed data type economic responsibility auditing business process requires relevant supporting measures to assist the completion.In order to achieve the above objectives,we should improve the quality of auditors,apply advanced auditing methods,issue unified procedure guidelines,rectify accountability and implement audit results.The main contribution of this paper is to:(1)the traditional economic responsibility auditing business process re-engineering business process: data type economic responsibility audit.It is helpful to enrich the business process theory of economic responsibility audit.(2)it has strong practicality.Through field questionnaire survey and data collection of traditional and data economic responsibility auditing business process,the reconstructed economic responsibility auditing business process is more practical.At the same time,re-engineering the traditional business process of economic responsibility auditing will help auditors to adapt to the change of auditing mode.In this paper,the shortage of the displays in:(1)due to the professional level and practical experience is limited,the data type of economic responsibility audit business process to understand and master the incomplete and inadequate information collection.This article to find out the problems existing in the current economic responsibility audit program,select samples collected data,and has carried on the questionnaire,but due to the questionnaire question set not comprehensive and the limit on number of questionnaires,may cause the problems existing in the current economic responsibility audit business process analysis is not comprehensive.(2)it remains to be tested whether the re-created business process of economic responsibility audit can guarantee good results of the audit work.