Principles of information auditing

1. The situation varies from place to place, and each audit institution also has its own situation. The implementation of audit informatization should proceed from objective reality and practical needs. At present, the most important thing is to prevent greed and "rushing for success". We should do things within the scope of human, material and financial resources, and combine reality with long-term planning.

2. Pay attention to the application of principles. The purpose of taking the road of audit informatization is to adapt to the development of information society and give full play to the function of audit immune system. Only by fully applying it to audit practice can this goal be achieved, otherwise, no amount of software and hardware facilities and equipment will be put into use.

3. The principle of openness. At present, the achievements of the gold audit project are being promoted in an all-round way, which is the unified requirement of the audit informatization work. However, the unique working methods, experiences and achievements formed by local audit institutions in the audit informatization work should be inherited and developed, and cannot be easily abandoned. It is necessary to encourage "the Eight Immortals to cross the sea and show their magical powers". Informatization is not only a matter for high-level audit institutions, but also should be open. Good achievements in local work, such as expert experience and practical small software, should be vigorously promoted.

4. The principle of full participation. Audit informatization involves all auditors, and no one can stand idly by in this audit technology change, otherwise they will lose their audit qualification.