CAJ | 학술논문

我国电子政务审计处于初期发展阶段，由于审计理念和电子政务发展阶段的不同，电子政务审计实践难以直接采用国外做法。如何构建适应中国国情的电子政务审计模式，是计算机审计领域的重要话题。本文以近三年来英国、美国、澳大利亚和中国的审计报告为素材，对比国际实践，分析经验启示；从我国电子政务发展阶段、审计环境和政府绩效管理环境三方面分析我国本土环境特征，构建出我国电子政务审计的现实模式，包括基本原则、关键目标和内容框架等，指出开展我国电子政务审计应重点关注建设项目竣工决算审计、强化信息系统安全审计、突出系统功能和应用绩效审计。
아국전자정무심계처우초기발전계단，유우심계이념화전자정무발전계단적불동，전자정무심계실천난이직접채용국외주법。여하구건괄응중국국정적전자정무심계모식，시계산궤심계영역적중요화제。본문이근삼년래영국、미국、오대리아화중국적심계보고위소재，대비국제실천，분석경험계시；종아국전자정무발전계단、심계배경화정부적효관리배경삼방면분석아국본토배경특정，구건출아국전자정무심계적현실모식，포괄기본원칙、관건목표화내용광가등，지출개전아국전자정무심계응중점관주건설항목준공결산심계、강화신식계통안전심계、돌출계통공능화응용적효심계。
E-government audit is an effective way ment construction and operation. Based on a lot of comparison of e-government audit practice among to assure the safety, reliability and performance of the e-governreal-world cases in the audit reports, this article makes a detailed England, America, Australia and China. Also with the deep anal- ysis of the native environment, this article constructs the practical mode of Chinese e-government audit which includes the basic principles, key objectives and audit content framework. Finally, this article points out that final accounts audit of investment projects, information systems security, software functions audit and performance audit should be the important focus for Chinese E-government audit.