摘要
《“十四五”国家审计工作发展规划》在落实科技强审方面提出,要“充分运用现代信息技术开展审计,提高审计质量和效率”。2021年12月23日修订的《审计法》为审计机关通过国家政务信息系统和数据共享平台取得和应用电子数据等资料,进行综合分析,提供了法律依据。本文在这一背景下,从相关智慧概念的应用扩展到智慧审计的内涵,基于《北京宣言》和《莫斯科宣言》构建智慧审计的目标。在此基础上,以自我迭代、敏捷治理和用户导向描述智慧审计的特征,依据协同理论、耗散结构理论、权变理论和可持续发展理论构建智慧审计的理论基础。本文进一步将智慧审计的发展阶段划分为网络化阶段、智能化阶段和智慧化阶段,并分析了目前智慧审计的实践案例及实践效果,最后提出发展智慧审计的对策建议。
“The 14th Five-year”State Audit Work Development Plan put forward to“make full use of modern information technology to carry out audit and improve the quality and efficiency of audit”in the implementation of Strengthening Audit by Science and Technology.The Audit Law amended on December 23,2021 provides a legal basis for audit institutions to obtain and apply electronic data and other materials for comprehensive analysis through the National Government Affairs Information System and Data sharing platform.In this context,this paper expands from the concepts of smart in relevant area to the connotation of smart audit,and constructs the goals of smart audit based on the Beijing Declaration and Moscow Declaration.On this basis,the characteristics of smart audit are described in terms of self-iteration,agile governance and user orientation,and the theoretical basis of smart audit is constructed according to the coordination theory,dissipative structure theory,contingency theory and sustainable development theory.This paper further divides the development stage of smart audit into network stage,intelligent stage and smart stage,and analyzes the current practical cases and practical effects of smart audit,and finally puts forward countermeasures and suggestions for the development of smart audit.
作者
祁渊
张莉
朱琦
Yuan Qi;Li Zhang;Qi Zhu
出处
《会计与控制评论》
2022年第1期95-113,共19页
Review of Accounting and Control
基金
审计署重点科研课题“大数据背景下智慧审计的构建与实施”(18SJ01001)
关键词
国家审计
智慧审计
敏捷治理
耗散结构理论
可持续发展理论
state audit
smart audit
agile governance
dissipative structure theory
sustainable development theory
