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首页> 外文会议>2011 Fourth International Conference on Business Intelligence and Financial Engineering >Building Performance Audit Control System: The New Trend of Performance Audit of Western Countries
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Building Performance Audit Control System: The New Trend of Performance Audit of Western Countries

机译：建立绩效审计控制系统：西方国家绩效审计的新趋势

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摘要

In order to explore the new trend of performance audit, text analysis is adopted in this paper. By analyzing annual audit reports and related performance audit information on website of western countries national audit office after the year of 2008 systematically, the research found that a set of performance audit control system is being gradually established recent years. It can be conclude that, establishing a processing control system is one of the most prominent features of the development of performance audit in Western countries. Specifically: in content, performance audit expand to the field of risk control, in procedures, standardize various procedures and concrete steps of performance audit, in effective evaluation, achieving the effectiveness of performance audit by emphasizing quality assurance and performance evaluation.
机译：为了探索绩效审计的新趋势，本文采用文本分析。通过对2008年以后西方国家国家审计署网站上的年度审计报告和相关绩效审计信息进行系统分析，发现近年来正在逐步建立一套绩效审计控制体系。可以得出结论，建立过程控制系统是西方国家绩效审计发展的最突出特征之一。具体来说：绩效审计在内容上扩展到风险控制领域，在程序上，规范绩效审计的各种程序和具体步骤，在有效评估中，通过强调质量保证和绩效评估来实现绩效审计的有效性。

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