基于信息系统的计算机审计研究

发布时间：2018-01-03 10:45

本文关键词：基于信息系统的计算机审计研究　出处：《山西财经大学》2010年硕士论文　论文类型：学位论文

【摘要】： 随着计算机技术以及财务网络化和会计信息化的飞速发展,经济管理活动的广度和深度也与时俱进。作为经济活动监督、评价和鉴证手段的审计,遇到了前所未有的挑战。国家机关以及各类企事业单位都广泛使用计算机、数据库、网络等现代信息技术作为新的管理手段,传统的审计方式已经无法达到理想的审计效果。面对审计对象的信息化,审计机关的作业方式也必须与时俱进做出相应的调整。在此前提下,本文对我国计算机审计的基本理论和实施现状等问题做了较为全面深入的研究,并对计算机审计的前景做了较为科学的展望。本文总共分为五部分。第一部分,对计算机审计的研究背景、意义进行了阐述,并简要介绍了计算机审计的国内外研究和应用状况。第二部分,较全面介绍了计算机审计的相关理论和审计环境,包括信息系统及会计信息系统的概念、结构以及对审计产生的影响,计算机审计的目的、概念和特点以及审计的两大内容等。第三部分,通过介绍计算机辅助审计的相关技术和工具的应用,阐述了计算机审计的具体实施过程以及该过程所面临的风险和风险控制。第四部分,主要是对我国计算机审计中所存在的突出问题进行了探讨并对未来的发展方向进行了展望。第五部分,作为总结性的内容,对本文整体的内容做了小结和综述,并指出了本文的创新点、主要研究成果和新认识。
[Abstract]:With the rapid development of computer technology and network of financial and accounting information, the breadth and depth of the economic management activities also keep pace with the times. As the economic activities of supervision, evaluation and identification methods of audit, encountered a hitherto unknown challenge. Computers are widely used in state organs and enterprises database, modern information technology such as the new network the means of management, the traditional audit mode has been unable to achieve the ideal effect. In the face of audit audit object information, audit operations must also keep pace with the times to make the corresponding adjustment. Under this premise, to do a comprehensive research on the basic theory of computer audit in China and the status of implementation and other issues, and the computer audit the prospect of more scientific.
This paper is divided into five parts. The first part, the research background of computer audit, expounds the meaning, and briefly introduced the domestic and foreign research and application of computer audit. The second part comprehensively introduces the related theory of computer audit and audit environment, including the concept of information system and accounting information system structure. And the influence on audit, computer audit, and the audit of the concept and characteristics of two parts. The third part, this paper introduces the application of computer aided audit techniques and tools, expounds the risk and risk control are the specific implementation process of computer audit and the process. The fourth part is mainly about problems of computer auditing in China are discussed and the future direction of development are discussed. The fifth part, as a summary of the contents of this. The whole content of the article is summarized and summarized, and the innovation point of this article, the main research results and the new understanding are pointed out.

【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.1

【引证文献】