摘要
电子数据审计在推动国家审计创新发展中发挥着越来越重要的作用,并且逐步形成了以"总体分析、发现疑点、分散核查、系统研究"为特点的数字化审计方式。受现阶段大数据基础设施建设较为滞后、相关法律体系建设不够完善以及数据产生、存储和采集过程中人为因素干扰等问题所限,电子数据审计在取证方面存在诸多困难和风险。本文深入分析了电子数据审计的特点以及存在的问题,结合审计准则和审计取证的一般思路,从"证实问题"和"达成共识"两个方面,论证了电子数据和数据分析结果直接作为审计证据、对全部或部分电子数据分析结果进行调查取证和对电子数据分析结果进行抽样调查取证等三种电子数据审计取证的模式及其适用的场景和条件,并从数据源管理、数据关联分析和技术方法创新等角度提出了相应的风险防范措施,为审计实务提供参考。
Recently, electronic data audit has played a crucial role in promoting the innovation of national audit, and a digital audit approach characterized by ＂general analyzing, doubts finding, decentralized verifying, systematic stud- ying＂ ,has been formed graduallyHowever,limited by some negative factors, such as the lag of big data infrastruc- ture, the lack of relevant legal system and the human interference factors during data generation, storage and collec- tion, many difficulties and risks exist in the evidence collection procedure of electronic data auditIn this paper, we started with a deep analysis on the characteristics and problems of electronic data audit Then, taking the National Auditing Standards and the general idea of audit evidence collection into account, we demonstrated three models of evidence collection in electronic data audit from the two aspects of ＂verifying problems＂ and ＂reaching consensus＂, namely, using electronic data and data analysis outcomes directly as evidence, investigating on all or part of the data analysis outcomes and conducting sampling investigation on electronic data analysis outcomes, as well as their appli- cable scenarios and conditionsFinally,we put forward the corresponding risk prevention measures fi＇om varying an- gles of data source management, data association analysis and technological innovation, in order to provide a refer- ence for auditing practice.
出处
《审计研究》
CSSCI
北大核心
2016年第5期8-13,共6页
Auditing Research
基金
山东省自然科学基金课题"面向数字化审计平台的流程
方法与应用绩效研究"(项目批准号:ZR2014GM013)资助
关键词
电子数据审计
取证模式
风险防范
审计信息化
electronic data audit, evidence collection model, risk prevention, audit informatization
