Development course of audit informatization

Since 1990s, with the development of information technology and the popularization of computerized accounting, the audit work has changed from manual audit to computer audit. Computer audit software, as an auxiliary audit tool, was born in the early days, just to check whether there are any mistakes in accounting and whether there are any disadvantages in finance. It provides the basic functions of financial revenue and expenditure audit, and provides some computer support for audit field work. This stage belongs to the primary stage of audit software-"the era of financial revenue and expenditure operation software package".

With the development of economy and the progress of society, the function of audit has already gone beyond the scope of audit, involving the audit of all work such as economy, efficiency and benefit. This requires that the supporting audit information products are no longer limited to the audit of financial revenue and expenditure, but should be extended to the audit of various business data. After the financial fraud cases of Enron and WorldCom broke out, Sarbanes-Oxley Act (SOX) was promulgated in 2002. "Audit" has been highly valued by the government, enterprises and administrative organs, and has become an indispensable key means for enterprise internal control, information system governance and security risk control. China's state-owned assets supervision and administration commission, China Banking Regulatory Commission and other industry authorities have also issued internal audit management requirements, greatly accelerating the process of audit information construction.

From 65438 to 0990, Shanxi Audit Bureau developed the first set of audit software-"Financial Revenue and Expenditure Audit Software for Industrial Enterprises", which passed the appraisal of the National Audit Office.

From 65438 to 0998, the Audit Commission put forward the opinions on the construction of audit informatization, which was fully affirmed and valued by Zhu Rongji, then Premier of the State Council. The National Audit Office began to plan the national audit information project.

In 2000, ding cigna and other local software manufacturers successively launched ding cigna V 1.6, Shiyi Software and other practical primary auditing tools.

200 1, the national audit office requires all audit institutions to start the preliminary construction of modernization of audit information system. On July 28th, 2002, the State Planning Commission approved the application of the National Audit Office to start construction, and issued a capital construction investment of 50 million yuan in the central budget in 2002, which was earmarked for the first phase of the audit information system.

In 2004, Canadian CaseWare IDEA Co., Ltd. entered the China market and provided a series of audit information products. At the same time, ACL, Wolters Kluwer and other first-class audit information product providers in Europe and America have entered China.

On 20 1 1 year, China Institute of Certified Public Accountants issued the "Overall Plan for the Informatization Construction of CPA Industry in China", and the informatization strategy of CPA industry was fully launched.

At this point, China has entered the era of comprehensive audit informatization, and the construction of audit informatization covers different dimensions such as country, industry, enterprise organizations and auditors, as well as national audit, social audit, internal audit of enterprises, information security audit and other fields.