基于内部审计的持续审计理论与应用研究

发布时间：2018-06-10 00:41

本文选题：持续审计 + 技术实现方法　；参考：《山东财经大学》2012年硕士论文

【摘要】：近年来，国内舞弊事件发生日益普遍，性质日渐恶劣，对企业、社会造成的危害也日趋严重。与此同时，IT和网络技术迅猛发展、网络财务报告在越来越多的企业和组织中得到普及。这些变化对审计的实时性、持续性、动态性提出了更高要求。传统的审计方式已经不再适应市场的需求，持续审计应运而生。内部审计作为企业价值链中的关键一环，要适应经济和技术环境的变化，也需要采用持续审计方法，维持企业的竞争优势。本文分别从理论和实际应用两个方面对持续审计进行探讨。首先运用规范研究方法，阐述持续审计相关理论，然后通过调查问卷等实证研究方法，对持续审计进行了应用分析。本文共有四部分内容：第一部分，介绍持续审计的相关内涵、特征、理论基础及产生和发展过程，搭建一个完整的理论框架；第二部分，通过对持续审计运行条件、技术实现方法、审计系统模型、审计程序的深入探讨，试构建一个适合我国的持续审计模型；第三部分，通过调查问卷结果，，分析我国持续审计开展现状，指出阻碍持续审计发展的因素主要包括审计准则、审计技术、运行成本、管理者支持、组织协调性和审计人员素质六个方面；第四部分，针对阻碍持续审计开展的因素，从法律法规、理念基础、人员素质和技术手段四个方面提出持续审计有效运行的保障措施。本文的主要创新点有：第一，理论研究视角独特，从持续审计的概念、特征、理论基础等构成要素入手，比较传统审计方法与持续审计方法的异同，研究持续审计技术实现方法，进而提出所构建的应用模型；第二，采用调查问卷的方法考察我国持续审计开展现状，有针对性的发现和解决问题；第三，采用了交叉学科研究方法，同时运用审计学科和计算机学科知识；第四，本文研究内容比较新颖，尤其是关于审计模型的内容，国内相关研究较少，本文在参考国外有关文献的基础上，提出了创新观点，希望能对进一步的研究起到抛砖引玉的作用。
[Abstract]:In recent years, domestic fraud has become more and more common, and the harm to enterprises and society is becoming more and more serious. At the same time, with the rapid development of IT and network technology, network financial report is popularized in more and more enterprises and organizations. These changes put forward higher requirements for real-time, continuous and dynamic audit. The traditional audit method has no longer adapted to the needs of the market, continuous audit emerged as the times require. As a key link in the enterprise value chain, internal audit also needs to adopt a continuous audit method to adapt to the changes in the economic and technological environment. In order to maintain the competitive advantage of enterprises, this paper discusses the continuous audit from two aspects: theory and practice. In this paper, we first use the normative research method to explain the relevant theories of continuous auditing, and then through the questionnaire and other empirical research methods, we analyze the application of continuous auditing. There are four parts in this paper: the first part introduces the connotation, characteristics, theoretical basis, production and development process of continuous audit, and sets up a complete theoretical framework, the second part, through the continuous audit operating conditions, Technical realization method, audit system model, audit procedure, try to build a continuous audit model suitable for our country. The third part, through the questionnaire results, analyze the current situation of continuous audit in our country. It is pointed out that the factors hindering the development of continuous audit mainly include audit standard, audit technology, operation cost, manager support, organizational coordination and auditor's quality. From four aspects of laws and regulations, concept foundation, personnel quality and technical means, this paper puts forward the guarantee measures of effective operation of continuous audit. The main innovations of this paper are as follows: first, the theoretical research perspective is unique, from the concept and characteristics of continuous audit, Starting with the theoretical basis and other constituent elements, this paper compares the similarities and differences between the traditional audit method and the continuous audit method, studies the realization method of continuous audit technology, and then puts forward the applied model constructed. Second, Using questionnaire to investigate the current situation of continuous audit in China, to find and solve the problems; third, to use the cross-disciplinary research method, at the same time, to use the knowledge of audit and computer science; fourth, The research content of this paper is relatively novel, especially the content of audit model, the domestic related research is relatively few. Based on the reference of foreign literature, this paper puts forward the innovative point of view, hoping to play an important role in the further research.
【学位授予单位】：山东财经大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.45

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