CAJ | 학술논문

廉租住房审计是保障性住房审计中的重要组成部分，具有数据量大、涉及面广、政策性强等特点。因此，为提高审计效率及审计准确性，必须充分利用计算机数据分析方法，对其管理、使用及绩效情况的真实性、合规性与合理性进行审查，确保专项资金的使用效益。
렴조주방심계시보장성주방심계중적중요조성부분，구유수거량대、섭급면엄、정책성강등특점。인차，위제고심계효솔급심계준학성，필수충분이용계산궤수거분석방법，대기관리、사용급적효정황적진실성、합규성여합이성진행심사，학보전항자금적사용효익。
With the characteristics of huge data, wide coverage and strong policy consideration, the audit of low-rent housing is an important part of the audit of indemnificatory housing. To improve the auditing efficiency and accuracy, computers must be applied to audit the management and application of the low-rent housing to check whether it is authentic, legal and reasonable so that the special funds can be used properly.