摘要：联网审计是随着信息化尤其是审计信息化的发展而发展起来的一项现代化审计技术和方法。与传统审计方法和技术相比，联网审计具有审计实时性更强、审计范围更广、审计质量和审计效率更高的特点。虽然我国各地都已开始建设联网审计系统，但当前我国的联网审计建设仍存在保障制度不完善、发展不对称等问题，同时联网审计在建设、应用和管理等环节中还存在较多问题值得研究与探讨。

　　　本文介绍了联网审计的建设背景、相关概念等问题并以山东青岛社保基金联网审计建设为案例，介绍了联网审计在实际应用之中取得的巨大成效。本文内容主要包括七部分：第一部分介绍了联网审计在国内外的建设背景，以及论证了联网审计在我国实行的可行性；第二部分阐述了我国开展联网审计的必要性，论述得出建设联网审计是审计发展的必经之路；第三部分介绍了联网审计的有关理论基础；第四部分论述了在建设联网审计方面我国存在的问题；第五部分就前文所述问题提出了解决对策；第六部分以实际案例论述了联网审计取得的成就；第七部分根据全文进行了总结，并根据我国实际情况进行了相关展望。

关键词：联网审计 审计信息化 实时审计 

Abstract:Network audit is a modern technology and method with informatization, especially with the audit informatization.Comparing with the conventional audit method,it has a more real-time characteristic,a broader audit area and a higher audit quality and efficiency.While all over the country have started building network audit system,current security system remains imperfect,asymmetric development and other issues.At the same time,there are still many problems worthy to research and discussion on construction,application and management etc.

　　　This article describes the construction of network audit’s background , and other issues related to,and use the case in Qingdao, Shandong to introduce the huge success achieved in practical applications.This article mainly consists of seven parts:The first part describes the background of network audit construction at home and abroad,as well as demonstrate the feasibility of implementing network audits.The second part describes the necessity of network audit,and  discusses the network audit is the only way for audit developing.The third part describes the relative theoretical bases of network audit.The fourth part discusses some problems in constructing the network audit.The fifth part proposes some countermeasures on the problems mentioned above.The sixth part discusses an actual case to prove the network audit achievements.The seventh part summarizes and according to China's actual situation carries out prospects.

Key words:Network audit  audit informatization  real-time audit