Research On The Problems And Optimization Of Audit Informatization In Wanzai County

The pace of informatization construction of grass-roots audit institutions affects the pace of audit informatization construction of the whole country.Grass-roots audit institutions must keep pace with the times,focus on the long-term trend and start from the actual needs,and constantly promote the sustainable development of audit informatization.In recent years,grass-roots audit institutions have carried out a lot of effective information construction work,but there is still a large gap compared with the requirements of the National Audit Office.As an underdeveloped province in the central region,Wanzai County,which is at the underdeveloped level within Jiangxi Province,is not only in the short board position of the whole province in economy,but also facing problems to be improved in the development degree of audit management informatization.By analyzing the informatization development of Wanzai county’s audit system,and on this basis,this thesis shall put forward useful corresponding countermeasures or suggestions,which can bring some enlightenment to the audit informatization construction of Wanzai county and even the majority of grass-roots areas.First,this thesis introduces the related concepts and theories of audit informatization.This mainly includes the definition of core concepts such as audit and informatization,and the specific contents of relevant theories such as modern information technology theory and management information system theory.The clarification of relevant concepts and theories can provide theoretical guidance for the follow-up case analysis of this thesis.Second,it briefly introduces the construction and development process of audit informatization in China,and takes the development of audit system in Wanzai County as an example to analyze the shortcomings of grass-roots audit information construction from the aspects of audit planning and implementation,audit quality,operation of audit information platform,connection between relevant units,audit team and so on.At the same time,this thesis also analyzes the impact of information environment on audit work.Third,by quoting relevant cases,this thesis forms a complete construction process of audit information system,from the construction of information audit platform to the references of EAS software,to the functional references of program to the preparation of Python language,and then to the specific application of information system.The successful experience of relevant cases can not only provide a powerful reference for auditors’ daily audit operation,it can bring further enlightenment to the construction of grass-roots audit information system.Finally,by combing the foreign theories related to audit information system,drawing lessons from the successful cases of successfully realizing audit activities through information system,and combined with the previous analysis conclusions of grass-roots audit system,this thesis puts forward the following suggestions to promote the construction of grass-roots audit information:(1)establish a big data audit platform and expand the coverage of online audit,Apply big data information for comparative analysis;(2)Accelerate the construction of information platform,effectively connect with other management software,and realize information sharing;(3)Strengthen the support for the allocation of grass-roots hardware facilities,promote the data analysis model,and improve the data collection and submission mechanism.(4)Strengthen the construction of audit institutions,establish and improve the professional audit system,and improve the ability and quality of auditors.