建设项目招投标信息化审计探索

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英文篇名：Exploration on Informationization Audit of Construction Project Bidding 作者：赵潜涛 英文作者：ZHAO Qian-tao;Audit Commission's Office in Wuhan; 关键词：招投标 ; 审计全覆盖 ; 信息化审计 ; 审计理念 英文关键词：Bidding;;full coverage of audit;;information audit;;audit concept 中文刊名：ZBTB 英文刊名：Tendering and Bidding 机构：审计署驻武汉特派员办事处; 出版日期：2019-05-16 出版单位：招标与投标 年：2019 期：v.7;No.70 语种：中文; 页：ZBTB201905024 页数：3 CN：05 ISSN：51-1751/F 分类号：45-47

摘要

对建设项目招投标环节的审计往往是审计机关关注的重点,但由于审计人力不足等原因,无法实现审计全覆盖,因此也产生了很大的审计风险。通过信息化审计手段能很好地解决这些问题。审计机关通过树立信息化审计理念以及提升审计人员信息化审计能力,构建招投标信息化审计理论框架,以有力推进招投标信息化审计工作。
        The audit of the bidding process of construction projects is often the focus of the auditing organization.However, due to the lack of auditing manpower and other reasons, it is impossible to achieve full audit coverage, so it also generates a large audit risk. These problems can be solved well by means of informational auditing. By establishing an information-based auditing concept and improving the auditing capabilities of auditors, the auditing organization has established a theoretical framework for informatization auditing of bidding and bidding to effectively promote the informatization auditing of bidding.

引文

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