Construction method and device of audit risk management information base

Abstract

The application discloses a construction method and device of an audit risk management information base. The construction method and device of the audit risk management information base relate to the technical field of audit risk management, and are invented aiming at solving the problems that existing audits cannot evaluate an overall organization, prevent risks and improve operation efficiency. The main method comprises the following steps: obtaining a work draft; building an audit method sub base according to an audit method; building a law and regulation sub base according to a law and regulation system; generating risk points according to an audit problem; calculating risk attribute values of the risk points according to a preset quantitative analysis model; building a risk sub base according to the risk points and the risk attribute values; establishing association relationships between the risk points and the work draft audit method and between the risk points and the law and regulation system; building the audit risk management information base according to the association relationships, wherein the audit risk management information base comprises the work draft, the audit method sub base, the law and regulation sub base and the risk sub base. The method and device are mainly applied in an audit business risk judgment process.

Description

technical field [0001] This application relates to the technical field of audit risk management, in particular to a method and device for constructing an audit risk management information database. Background technique [0002] Auditing refers to the full-time structure and personnel authorized or entrusted by the state to use special methods in accordance with national regulations, auditing standards and accounting theories to audit the audited entity's finances, financial revenue and expenditure, business management activities and related materials. The authenticity, correctness, compliance, legitimacy, and effectiveness are reviewed and supervised, economic responsibility is evaluated, and economic business is verified, which is an independent economic supervision activity to maintain financial laws and regulations, improve business management, and increase economic benefits. . [0003] In order to enable enterprises to develop sustainably and healthily, internal audit h...

AI Technical Summary

Problems solved by technology

[0005] This application provides a method and device for constructing an audit risk management information database to solve the problem that the existing audit cannot evaluate the organization as a whole, prevent risks, and improve operational efficiency

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