社保基金数字化联网审计模式建构研究
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摘要
审计监督是保障社保基金安全、完整与规范运行的重要方式。创新审计模式有利于审计机关更有效地履行审计监督职责,降低社保基金审计监管风险。数字化联网审计模式具有多元大数据技术支撑优势,有利于实现跨行业多部门协同审计,推动社保基金实现常态化监督、动态性审计与全覆盖审计。文章重点从审计数据中心系统、审计数据应用系统、审计风险监控系统三大层面探索社保基金数字化联网审计模式的基础架构、功能模块和应用流程,旨在加快中国社保基金审计模式的数字化转型,进一步完善社保基金审计技术与审计方法体系。
Audit supervision is an important way to ensure the safety,integrity and standard operation of social security fund. The innovative audit mode is conducive to Audit agencies to perform audit supervision duties more effectively and helps to reduce the risk of audit supervision of social security fund. The digital networked audit mode gains the advantage from multiple big data technology supports. Also,the digital networked audit is beneficial to the realization of cross-industry and multi-sector collaborative audit,promoting the social security fund normalization supervision,dynamic audit,and full coverage audit.This paper focuses on the audit data center system,audit data application system and audit risk monitoring system. Based on these audit systems,this paper explores the infrastructure,functions and application process of the social security fund digital network audit mode. The module and application process are conducive to speeding up the digital transformation of China's social security fund audit model and further improves the social security fund audit technology and audit method system.
Audit supervision is an important way to ensure the safety,integrity and standard operation of social security fund. The innovative audit mode is conducive to Audit agencies to perform audit supervision duties more effectively and helps to reduce the risk of audit supervision of social security fund. The digital networked audit mode gains the advantage from multiple big data technology supports. Also,the digital networked audit is beneficial to the realization of cross-industry and multi-sector collaborative audit,promoting the social security fund normalization supervision,dynamic audit,and full coverage audit.This paper focuses on the audit data center system,audit data application system and audit risk monitoring system. Based on these audit systems,this paper explores the infrastructure,functions and application process of the social security fund digital network audit mode. The module and application process are conducive to speeding up the digital transformation of China's social security fund audit model and further improves the social security fund audit technology and audit method system.
引文
陈伟,Wally Smieliauskas.2012.云计算环境下的联网审计实现方法探析.审计研究(3):37-44.
姜梅,吴万春,2007.社会保障基金联网审计的应用研究.审计研究(4):33-37.
金文,张金城,2006.联网审计的网络安全技术方案研究.审计研究(3):82-87.
郑秉文.2007.社保基金违规的制度分析与改革思路.中国人口科学(4):2-15,95.
张永杰,2015.云计算视域下养老保险基金联网审计系统建构分析.审计研究(5):41-47.
张永杰,2012.信息化环境下社保基金联网审计的应用研究.审计研究(5):22-27.
张永杰,罗忠莲,2015.养老保险基金联网审计困境及出路.财会月刊(32):88-90.
Boritz,J.E.,and W.G.No.2016.Computer-assisted functions for auditing XBRL-related documents.Journal of Emerging Technologies in Accounting 13(1):53-83.
Du,H.,and S.Roohani.2007.Meeting challenges and expectations of continuous auditing in the context of independent audits of financial statements.International Journal of Auditing 11(2):133-146.
Hu,K.H.,F.H.Chen,and W.J.We.2016.Exploring the key risk factors for application of cloud computing in auditing.Entropy 18(8):401-402.
Sookhak,M.,A.Gani,M.K.Khan,and R.Buyya.2017.Dynamic remote data auditing for securing big data storage in cloud computing.Information Sciences 444(380):101-116.
Yang,K.,and X.Jia.2013.An efficient and secure dynamic auditing protocol for data storage in cloud computing.IEEE transactions on parallel and distributed systems 24(9):1717-1726.
姜梅,吴万春,2007.社会保障基金联网审计的应用研究.审计研究(4):33-37.
金文,张金城,2006.联网审计的网络安全技术方案研究.审计研究(3):82-87.
郑秉文.2007.社保基金违规的制度分析与改革思路.中国人口科学(4):2-15,95.
张永杰,2015.云计算视域下养老保险基金联网审计系统建构分析.审计研究(5):41-47.
张永杰,2012.信息化环境下社保基金联网审计的应用研究.审计研究(5):22-27.
张永杰,罗忠莲,2015.养老保险基金联网审计困境及出路.财会月刊(32):88-90.
Boritz,J.E.,and W.G.No.2016.Computer-assisted functions for auditing XBRL-related documents.Journal of Emerging Technologies in Accounting 13(1):53-83.
Du,H.,and S.Roohani.2007.Meeting challenges and expectations of continuous auditing in the context of independent audits of financial statements.International Journal of Auditing 11(2):133-146.
Hu,K.H.,F.H.Chen,and W.J.We.2016.Exploring the key risk factors for application of cloud computing in auditing.Entropy 18(8):401-402.
Sookhak,M.,A.Gani,M.K.Khan,and R.Buyya.2017.Dynamic remote data auditing for securing big data storage in cloud computing.Information Sciences 444(380):101-116.
Yang,K.,and X.Jia.2013.An efficient and secure dynamic auditing protocol for data storage in cloud computing.IEEE transactions on parallel and distributed systems 24(9):1717-1726.