摘要
信息时代,审计对象数据的异构性问题和创新审计技术的需求日益突出,迫切需要通过标准化手段加以解决。但目前我国审计信息化的标准化工作仍不能完全满足实践需要,缺乏对标准体系的理论研究。基于审计信息化标准体系的内涵分析,指出其理论依据应将审计实践作为其起点和终点,并兼具自然科学与社会科学双重属性。为此,借鉴设计科学推动产品与实践需求相融合的理念,提出了以审计信息技术标准为主要内容,以主体和业务为细分维度的开放的审计信息化标准体系理论框架。该框架较好地解释了国内外审计信息化的标准化实践以及未来国际化、协同化、体系化的发展方向。最后,从标准的协调性、技术先进性、实用性以及国际化发展等方面探讨了未来标准体系建设面临的主要挑战与应对措施。
In the information age,the heterogeneity of audit data and the demand of innovating audit technology are increasingly prominent,which need to be solved by standardized means.However,at present,the standardization work of audit informatization in China is still driven by practice,and there is a lack of theoretical research on the standard system.Based on the analysis of the connotation of audit informatization standard system,this paper points out that the theoretical basis should take auditing practice as the starting point and ending point,and acquire the attributes of both natural science and social science.Therefore,drawing on the concept of design science to promote the integration of products and practical needs,this paper puts forward an open theoretical framework of audit informatization standard system,with information technology standard in audit as the main content,and the subject and engagements as subdivisions.This framework elaborates the practice of audit informatization standardization at home and abroad,and points out its future development direction of internationalization,coordination and systematization.Finally,the major challenges in the future and countermeasures are discussed from four aspects,namely standard coordination,advanced technology,practicability and international development.
作者
倪敏
吕天阳
周维培
Ni Min;Lyu Tianyang;Zhou Weipei
出处
《审计研究》
CSSCI
北大核心
2020年第3期3-11,共9页
Auditing Research
基金
中国审计学会计算机分会研究课题“国际化视角下中国审计信息化标准体系的理论框架研究”、教育部重大招标项目“更好地发挥审计在党和国家监督体系中的作用研究”(项目批准号:19JZD027)
国际关系学院“国家安全高精尖学科建设科研专项”项目“国家安全视角下的中国社会保障权发展研究”(项目批准号:2019GA32)
江苏省高校品牌专业建设工程资助项目(TAPP)的资助。
关键词
审计信息化
标准体系
理论框架
audit informatization
standard system
theoretical framework
作者简介
倪敏,南京审计大学政府审计学院,邮政编码:211815,电子信箱:nimin@nau.edu.cn。
