高校内部审计信息化建设问题研究

发布时间：2018-04-16 01:37

本文选题：信息化 + 高等学校　；参考：《湘潭大学》2006年硕士论文

【摘要】： 随着信息技术的迅猛发展,信息化程度的不断提高,我国的高校发展面临着巨大的变革。信息技术和信息系统在高校内部管理中逐渐被广泛应用,对高校内部审计产生了较大的影响。会计电算化信息系统在高校运用的日趋成熟,使得高校的内部控制随之改变,并呈现出自身的特点。现代高校审计不仅要利用计算机作为其审计手段,还要把计算机信息系统作为其审计的对象。会计电算化信息系统在信息处理流程、内部控制、信息存储介质和存取方式等方面的变化,对高校内部审计的审计线索、审计内容、审计技术、审计人员的素质、审计证据的评价等方面都产生了影响。为了更好、更充分地发挥高校内部审计的作用,对信息化环境下的高校内部审计工作展开研究,既有理论上的指导意义,又有较大的现实意义。全文围绕着高校内部审计信息化建设展开论述。首先对高校内部审计进行理论阐述,分析了内部审计的本质和特征,以及加强高校内部审计的必要性。然后分析了信息化对高校传统内部审计的影响,高校内部审计信息化建设的现状以及发展趋势。在此基础上着重对高校内部审计的运作模式进行了分析,本文认为会计电算化系统内部控制的审计是高校内部审计的关键步骤和核心基础,良好的内部控制将有利于信息系统的安全与完整,并保证系统所提供信息的真实与可靠。综上所述,本文提出了高校内部审计信息化建设的具体策略,即提高审计地位强化信息化意识、设置审计委员会、实施审计项目外包、积极探索审计方法的创新、培养适应信息化环境的审计队伍、以及努力建设高校内部审计信息系统等。文章最后以对某高校收费系统的审计进行实证分析。
[Abstract]:With the rapid development of information technology and the continuous improvement of information technology, the development of colleges and universities in China is facing tremendous changes.Information technology and information system have been widely used in the internal management of colleges and universities, which has had a great impact on the internal audit of colleges and universities.The application of computerized accounting information system in colleges and universities is maturing day by day, which makes the internal control of colleges and universities change with it and presents its own characteristics.Modern university audit should not only use computer as its audit means, but also take computer information system as its audit object.Accounting computerized information system changes in information processing process, internal control, information storage medium and access mode, audit clue, audit content, audit technology, quality of auditors, etc.Audit evidence evaluation and other aspects of the impact.In order to give full play to the role of internal audit in colleges and universities, it is of theoretical and practical significance to study the work of internal audit in colleges and universities under the information environment.The full text revolves around the university internal audit informationization construction to launch the elaboration.Firstly, this paper expounds the theory of the internal audit in colleges and universities, analyzes the essence and characteristics of the internal audit, and the necessity of strengthening the internal audit in colleges and universities.Then it analyzes the influence of informatization on traditional internal audit of colleges and universities, the present situation and development trend of informatization construction of internal audit in colleges and universities.On this basis, the paper analyzes the operation mode of internal audit in colleges and universities. This paper holds that the audit of internal control in computerized accounting system is the key step and core foundation of internal audit in colleges and universities.Good internal control will be beneficial to the security and integrity of the information system and ensure the authenticity and reliability of the information provided by the system.To sum up, this paper puts forward the specific strategies of internal audit informatization construction in colleges and universities, that is, enhancing audit status, strengthening information consciousness, setting up audit committee, carrying out audit project outsourcing, and actively exploring the innovation of audit methods.To train the audit team to adapt to the information environment, and to build the internal audit information system of colleges and universities.At the end of this paper, an empirical analysis is made on the audit of the charging system in a certain university.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45

【相似文献】