保障性住房计算机审计方法探析

摘要

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.%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。