According to the GAP-I plan, China’s e-auditing network system is basically attached to and supported by the E-government Network Platform and the National Public Communication Network Platform and is composed of 3 physically isolated network systems including an internal LAN on which secret information is operated, a Special Auditing web on which professional auditing information is operated and an internet access system. At present, a CNAO broadband MAN and kilo-M Hz LANs in CNAO’s 18 Resident Audit Offices have all been built successfully and well equipped with switchboards, servers and firewalls etc. In terms of WAN access, 7 pilot units including 3 Resident Audit Offices, 3 Provincial Audit Offices as well as the Nanjing Audit University (NAU) have completed their nodes building and will soon start to network building. The CNAO and all provincial audit offices are well linked by free moving distance email systems and all provincial audit offices have built their own email systems communicating with lower level county audit offices.
In one word, audit offices at all levels are quickly improving their hardware equipment and a hardware environment for IT audit development is basically ready.
II. The Application System Building
The application system is the core of the GAP-I’s 6 major systems and consists of two subsystems of Audit Management and Audit Implementation. Before GAP-I was introduced, both the CNAO and some audit institutions in the localities have developed either by their own or jointly with outside IT companies a number of software for office automation, auditing management and audit implementation. But such isolated development efforts were not very effective and the products were of limited popularity. In the course of the implementation of GAP-I, the audit implementation system was built on the basis of absorbing the advantages of various software products and was guided by the principle of coordinating and combining all efforts. 汽车4s营销模式论文
Following the principle of “coordinating all resources, integrating various information and enhancing technological support to management of auditing procedures and quality control”, the Audit Management System is built as an office automation (OA) working platform in a IT environment composed of three subsystems of “administrative management”, “Human Resources (HR) management” and “auditing management”. The software programme being used at this time is the “Institutional Business Assistant System”.本文来自辣.文~论.文,网原文请找腾讯3249.114
The Audit Implementation System is a computerized auditing system and was developed under the idea of “providing a uniform platform, coordinating software development efforts and enabling audit implementation” and serves as an OA platform allowing operation of various functions including project management, data collection, statistics making, sampling, evaluating and testing, working paper formulating, report drafting and analysis making etc. The software being used now is the “Subsystem for Field Auditing”.