地税业务数据审计分析模型的设计及应用
摘要
本文主要是设计一个税收信息计算机辅助审计的分析模型,并将模型应用到实际的税收数据中。
分析模型将在核对税收信息数据完整真实后,根据审计目标对数据进行各种真实合法性检查,从而获得地税部门税收征管中的各种不完善或不符合规定的操作疑点,实现对税收真实合法性的审计目标。分析模型中的审计方法根据税收法律法规、税种勾稽关系、税收业务逻辑、审计人员经验等归纳总结而成。是在对各地的税收信息计算机辅助审计方法的收集梳理上,并结合本地区多年地税审计,对税收审计中容易出现的问题、普遍关注问题,总结得出的有效实用的计算机辅助审计方法。
将此分析模型在Sql Server中实现,并应用到具体的税收信息数据中,在实现审计、提高审计效率及审计质量的同时,也验证分析方法的可行性和有效性。
This thesis is to develop a tax information analysis model for computer aided audit and apply the model to practical tax data analysis.
Analysis model inspects authenticity and legality of data according to audit objective after checking integrity of tax information, thus screening out faultiness or regulation violation suspicions from operations of local taxation organs, achieving audit objective of taxation authenticity and legality. Tax laws and regulations, articulation, logic of taxation operations, experiences of auditors are absorbed and summarized into audit method in the analysis model. The model is a effective and practical computer aided audit method built on collection and collation of tax information computer aided audit method from different places plus years' local taxation audit experiences from local area, considering fallible and widely public concerned problems.
The analysis model is achieved in SQL Server, applied to specific tax information data analysis; reaching the goals of audit, improving audit efficiency and audit quality, also, validating feasibility and effectiveness of analysis method
分析模型将在核对税收信息数据完整真实后,根据审计目标对数据进行各种真实合法性检查,从而获得地税部门税收征管中的各种不完善或不符合规定的操作疑点,实现对税收真实合法性的审计目标。分析模型中的审计方法根据税收法律法规、税种勾稽关系、税收业务逻辑、审计人员经验等归纳总结而成。是在对各地的税收信息计算机辅助审计方法的收集梳理上,并结合本地区多年地税审计,对税收审计中容易出现的问题、普遍关注问题,总结得出的有效实用的计算机辅助审计方法。
将此分析模型在Sql Server中实现,并应用到具体的税收信息数据中,在实现审计、提高审计效率及审计质量的同时,也验证分析方法的可行性和有效性。
This thesis is to develop a tax information analysis model for computer aided audit and apply the model to practical tax data analysis.
Analysis model inspects authenticity and legality of data according to audit objective after checking integrity of tax information, thus screening out faultiness or regulation violation suspicions from operations of local taxation organs, achieving audit objective of taxation authenticity and legality. Tax laws and regulations, articulation, logic of taxation operations, experiences of auditors are absorbed and summarized into audit method in the analysis model. The model is a effective and practical computer aided audit method built on collection and collation of tax information computer aided audit method from different places plus years' local taxation audit experiences from local area, considering fallible and widely public concerned problems.
The analysis model is achieved in SQL Server, applied to specific tax information data analysis; reaching the goals of audit, improving audit efficiency and audit quality, also, validating feasibility and effectiveness of analysis method
引文
[1]董大胜,审计技术方法,北京:中国时代经济出版社,2004
[2]审计署行政事业审计司,《部门预算执行审计指南》,中国时代经济出版社,2007:372
[3]邓春梅,李嘉明,马宁.论计算机辅助审计与IT审计的差异.重庆:充气大学出版社,2004
[4] LOWER S M,ROMNEY M B. The next generation software[ J] .Internal Auditor, 1998, 55 ( 5 ) : 47- 53 .
[5] ROBERT L B, HAROLD E D. Computer-assisted audit tools and techniques: analysis and perspectives [ J] . Mana gerial Auditing Journal, 2003 , 18 ( 9 ) : 725- 731.
[6] JAMES A H, SCHALLER C A. Information systems auditing and assurance [ M] . Cincinnati, OH: South-Western College Publishing,2000.
[7] 6 th ASOSAI research project on IT audit guidelines [ EB/ OL] .( 2003 ) . http: / / www. asosai. org.
[8] INTOSAI Audit Committee. Principles of computer assisted audit techniques-student notes[ R] . 2004.
[9]国家“863”计划审计署课题组.计算机审计数据采集与处理技术研究报告[ R] .北京:清华大学出版社, 2006.
[10] CHEN Wei, WANG Hao, ZHU Wen-ming. Study on data-oriented IT audit used in China[ C] / / ZHU Qing-sheng. Proc of the 11th Joint International Computer Conference ( JICC2005 ) . Singapore: World Scientific Publishing, 2005: 666- 669 .
[11]倪文德,“广东地税税收征管计算机辅助审计实践谈”,《广东审计》2007年第1期
[12] Abraham Silberschatz, Henry E Korth ,S. Sudarshan,《数据库系统概念》,机械工业出版社,2003.3:5
[13]卢国俊,Delphi 6数据库开发,电子工业出版社,2002
[14]陈伟,王昊,陈丹萍.一种基于交互式数据迁移技术的数据采集方法[ J] .计算机工程, 2006, 32 ( 9) : 62 - 63, 66.
[15]陈伟,刘思峰, QIU Robin.审计数据处理方法研究综述[ J] .统计与决策, 2007( 3) : 129- 131.
[16] DU H, ROOHANI S. A framework for independent continuous auditing of financial statements[ C] / / Proc of American Accounting Association Annual Meeting. Washington DC: [ s. n. ] , 2006.
[17] GROOMER S M, MURTHY U S. Continuous auditing of database applications: an embedded audit module approach [ J] . Journal of Information Systems, 1989, 3( 2) : 53- 69.
[18] DEBRECENY R S, GRAY G L, NG J, et al. Embedded audit
[19] modules in enterprise resource planning systems: implementation and functionality[ J] . Journ al of Information Systems, 2005, 19 ( 2) :7- 27.
[20] WOODROOF J , SEARCY D. Continuous audit-model development and implementation within a debt covenant compliance domain[ J] .Internationa l Journ al of Acco unting Info rmation Systems, 2001,2 ( 3) : 169- 191 .
[21] REZAEE Z, SHARBATOGHLIE A, ELAM R, et al. Continuous auditing: building automated auditing capability [ J] . Audit ing: A Journal of Pract ice and Theory, 2002, 21 ( 1) : 147- 163 .
[22] MURTHY U S, GROOMER S M. A continuous auditing Web services model for XML-based accounting systems[ J] . Internation al Journal of Accou nting Informa tion Systems, 2004 , 5 ( 2) : 139 -163.
[2]审计署行政事业审计司,《部门预算执行审计指南》,中国时代经济出版社,2007:372
[3]邓春梅,李嘉明,马宁.论计算机辅助审计与IT审计的差异.重庆:充气大学出版社,2004
[4] LOWER S M,ROMNEY M B. The next generation software[ J] .Internal Auditor, 1998, 55 ( 5 ) : 47- 53 .
[5] ROBERT L B, HAROLD E D. Computer-assisted audit tools and techniques: analysis and perspectives [ J] . Mana gerial Auditing Journal, 2003 , 18 ( 9 ) : 725- 731.
[6] JAMES A H, SCHALLER C A. Information systems auditing and assurance [ M] . Cincinnati, OH: South-Western College Publishing,2000.
[7] 6 th ASOSAI research project on IT audit guidelines [ EB/ OL] .( 2003 ) . http: / / www. asosai. org.
[8] INTOSAI Audit Committee. Principles of computer assisted audit techniques-student notes[ R] . 2004.
[9]国家“863”计划审计署课题组.计算机审计数据采集与处理技术研究报告[ R] .北京:清华大学出版社, 2006.
[10] CHEN Wei, WANG Hao, ZHU Wen-ming. Study on data-oriented IT audit used in China[ C] / / ZHU Qing-sheng. Proc of the 11th Joint International Computer Conference ( JICC2005 ) . Singapore: World Scientific Publishing, 2005: 666- 669 .
[11]倪文德,“广东地税税收征管计算机辅助审计实践谈”,《广东审计》2007年第1期
[12] Abraham Silberschatz, Henry E Korth ,S. Sudarshan,《数据库系统概念》,机械工业出版社,2003.3:5
[13]卢国俊,Delphi 6数据库开发,电子工业出版社,2002
[14]陈伟,王昊,陈丹萍.一种基于交互式数据迁移技术的数据采集方法[ J] .计算机工程, 2006, 32 ( 9) : 62 - 63, 66.
[15]陈伟,刘思峰, QIU Robin.审计数据处理方法研究综述[ J] .统计与决策, 2007( 3) : 129- 131.
[16] DU H, ROOHANI S. A framework for independent continuous auditing of financial statements[ C] / / Proc of American Accounting Association Annual Meeting. Washington DC: [ s. n. ] , 2006.
[17] GROOMER S M, MURTHY U S. Continuous auditing of database applications: an embedded audit module approach [ J] . Journal of Information Systems, 1989, 3( 2) : 53- 69.
[18] DEBRECENY R S, GRAY G L, NG J, et al. Embedded audit
[19] modules in enterprise resource planning systems: implementation and functionality[ J] . Journ al of Information Systems, 2005, 19 ( 2) :7- 27.
[20] WOODROOF J , SEARCY D. Continuous audit-model development and implementation within a debt covenant compliance domain[ J] .Internationa l Journ al of Acco unting Info rmation Systems, 2001,2 ( 3) : 169- 191 .
[21] REZAEE Z, SHARBATOGHLIE A, ELAM R, et al. Continuous auditing: building automated auditing capability [ J] . Audit ing: A Journal of Pract ice and Theory, 2002, 21 ( 1) : 147- 163 .
[22] MURTHY U S, GROOMER S M. A continuous auditing Web services model for XML-based accounting systems[ J] . Internation al Journal of Accou nting Informa tion Systems, 2004 , 5 ( 2) : 139 -163.