信息化环境下的电子审计证据采集与使用研究

发布时间：2018-01-22 20:59

本文关键词： 电子审计证据计算机审计企业信息系统审计软件　出处：《太原理工大学》2011年硕士论文　论文类型：学位论文

【摘要】：目前,信息化正按照诺兰阶段理论所揭示的客观规律从单项应用发展到融合渗透阶段,信息化的这种发展趋势使社会各个领域发生了全面而深刻的变革,审计工作势必也受到影响。随着信息技术的快速发展,交易的电子化、会计记录的电子化对审计工作产生了冲击,如何顺应信息化的发展趋势已是审计人员不得不面对的问题。信息化审计环境下传统的审计线索在这里中断、隐蔽了,传统的审计证据采集方法有的已不适用,取证工作变得困难。此外,交易和记录的电子化对审计证据的使用也产生了很大的影响,如何对采集到的电子审计证据进行有效的保全、科学的分析、合理的使用,越来越受到人们的关注和重视。目前我国电子审计证据的采集还存在很多不足之处,采集到的审计证据使用过程中也存在不少问题。我国对于电子审计证据的采集和使用范围相对狭窄,尤其是审计人员趋向于使用纸质化的证据,即使取得证据的过程可能采用电子化手段,在使用时往往将电子化的信息转变为纸质文件。很显然我国电子审计证据的采集和使用现状已经不再适应信息技术发展的需要,所以作为审计人员必须清楚的认识到我国在电子审计证据采集和使用方面存在哪些不足之处,弄清楚造成不足的原因,这样才能够使电子审计证据的采集和使用紧跟信息化前进的脚步,提高审计工作的效率。本文针对我国计算机审计存在的一些问题,鉴于国内外计算机审计都是从电子数据处理开始逐步开展和完善的,本文以信息化环境下电子审计证据的采集和使用为重点进行研究。首先,明确了在信息化环境下电子审计证据的含义,并对构成电子审计证据来源的电子化数据和信息进行了分类,从而界定了研究对象的特性和范围；其次,本文深入调查和了解目前我国在电子审计证据采集与使用方面的基本现状,并分析了电子审计证据未被广泛采集和使用的原因,为后面采集与使用相关策略的研究提供了依据；最后,本文对信息化环境下电子审计证据采集策略和使用策略分别进行研究,其中采集策略的研究中较详细的介绍了信息化环境下电子审计证据的采集程序,同时从具体的实施方案着手设计了动态采集系统,以期望能够对电子审计证据实现实时采集。论文所做的主要工作及创新之处：一是为了对电子审计证据的采集和使用现状进行客观分析,本文阅读大量文献并进行了调查研究,从而为客观的分析现状和提出合理的解决策略做了大量的基础工作；二是通过对我国电子审计证据采集和使用现状的分析,对存在的问题进行深入的研究并提出改进策略；三是通过在前面了解调查的基础上设计了电子审计证据动态采集系统,以期望能够在一定程度上解决电子审计证据的实时采集问题。
[Abstract]:At present, according to the objective law revealed by Nolan stage theory, informatization is developing from single application to fusion and permeation stage. This trend of informatization has made a comprehensive and profound change in all fields of society. With the rapid development of information technology, the computerization of transactions and the computerization of accounting records will have an impact on the audit work. How to adapt to the development trend of information has become a problem that auditors have to face. Under the information audit environment, the traditional audit clue is interrupted, hidden, and some of the traditional audit evidence collection methods are no longer applicable. In addition, electronic transactions and records also have a great impact on the use of audit evidence, how to effectively preserve the collected electronic audit evidence, scientific analysis. Rational use, more and more people's attention and attention. At present, there are still many deficiencies in the collection of electronic audit evidence in our country, and there are many problems in the process of using the collected audit evidence. The scope of collection and use of electronic audit evidence in our country is relatively narrow. In particular, auditors tend to use paper-based evidence, even though the process of obtaining evidence may be electronic. In the use of electronic information is often converted into paper documents. It is clear that the collection and use of electronic audit evidence in China has no longer adapted to the needs of the development of information technology. Therefore, as an auditor, we must clearly recognize the deficiencies in the collection and use of electronic audit evidence in China, and find out the reasons for the deficiencies. Only in this way can the collection and use of electronic audit evidence keep up with the pace of informatization and improve the efficiency of audit work. This paper aims at some problems existing in computer audit in our country, in view of the fact that the computer audit at home and abroad is carried out and perfected step by step from the electronic data processing. This paper focuses on the collection and use of electronic audit evidence in the information environment. Firstly, the meaning of electronic audit evidence in the information environment is clarified. The electronic data and information which constitute the source of electronic audit evidence are classified, and the characteristics and scope of the research object are defined. Secondly, this paper makes a thorough investigation and understanding of the basic situation of electronic audit evidence collection and use in China, and analyzes the reasons why electronic audit evidence has not been widely collected and used. It provides the basis for the research of collecting and using related strategies. Finally, this paper studies the collection strategy and use strategy of electronic audit evidence in the information environment, in which the acquisition strategy of the electronic audit evidence collection procedures are introduced in detail. At the same time, the dynamic acquisition system is designed from the concrete implementation scheme, in order to realize the real-time collection of electronic audit evidence. The main work and innovation of this paper are as follows: firstly, in order to objectively analyze the current situation of collection and use of electronic audit evidence, this paper reads a large number of literature and carries on investigation and research. Therefore, a lot of basic work has been done for the objective analysis of the present situation and the putting forward of reasonable solutions. Second, through the analysis of the current situation of the collection and use of electronic audit evidence in China, the existing problems are deeply studied and the improvement strategies are put forward. The third is to design the electronic audit evidence dynamic collection system based on the previous investigation, in order to solve the real-time collection of electronic audit evidence to a certain extent.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.1

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