网络审计的风险及其控制的研究
发布时间：2018-08-02 17:06
【摘要】：网络经济是一个划时代的革命，它对整个社会产生了深远的影响。网络财务的发展给审计理论研究和实践提出了新的挑战。本文采用规范性和描述性研究方法，以传统审计为起点，构建网络审计的理论框架，提出网络审计较传统审计不同的审计方法和审计流程，分析网络审计的风险，提出风险控制措施。本文得出的基本结论与研究成果是： (1)传统审计在网络经济环境下受到冲击，网络审计应运而生，传统审计的理论在网络经济环境下产生改变，审计目标及审计假设都发生了改变，，需要重新构建网络审计理论框架。审计的工作方法和流程也随之而改变。网络审计的风险有了新的变化，控制环境、审计内容、审计单位、审计方法等都构成网络审计风险的因素。 (2)本文重点对如何控制网络审计风险进行了探索性研究，详细阐述了如何从建立风险管理机制、创新审计技术与方法、提高数据质量、降低检查风险等方面进行风险控制。在网络审计新技术、新方法中，本文着重研究了采用数据仓库支持网络审计判断；在数据质量风险控制的研究中，本文从数据质量的评价及提升数据质量的措施入手，通过分析数据采集、数据转换和数据清理的控制，从而探索出获取高质量审计数据的方法。
[Abstract]:The network economy is an epoch-making revolution, it has produced the profound influence to the entire society. The development of network finance brings new challenge to audit theory and practice. This paper uses normative and descriptive research methods, taking traditional audit as the starting point, constructs the theoretical framework of network audit, puts forward different audit methods and audit processes of network audit than traditional audit, and analyzes the risks of network audit. Put forward risk control measures. The basic conclusions and research results of this paper are as follows: (1) the traditional audit is impacted in the network economy environment, and the network audit emerges as the times require. The traditional audit theory has changed in the network economy environment, the audit objective and the audit hypothesis have been changed, so it is necessary to reconstruct the theoretical framework of the network audit. The working methods and procedures of the audit also change accordingly. New changes have taken place in the risks of network auditing, the control environment, the audit content, the audit units, Audit methods and other factors constitute the network audit risk. (2) this paper focuses on how to control the network audit risk. How to control risks from establishing risk management mechanism, innovating audit techniques and methods, improving data quality, reducing inspection risk and so on are expounded in detail. In the new technology and method of network audit, this paper focuses on the use of data warehouse to support network audit judgment, in the research of data quality risk control, this paper starts with the evaluation of data quality and the measures to improve data quality. By analyzing the control of data acquisition, data conversion and data cleaning, the method of obtaining high quality audit data is explored.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.1
本文编号：2160102
[Abstract]:The network economy is an epoch-making revolution, it has produced the profound influence to the entire society. The development of network finance brings new challenge to audit theory and practice. This paper uses normative and descriptive research methods, taking traditional audit as the starting point, constructs the theoretical framework of network audit, puts forward different audit methods and audit processes of network audit than traditional audit, and analyzes the risks of network audit. Put forward risk control measures. The basic conclusions and research results of this paper are as follows: (1) the traditional audit is impacted in the network economy environment, and the network audit emerges as the times require. The traditional audit theory has changed in the network economy environment, the audit objective and the audit hypothesis have been changed, so it is necessary to reconstruct the theoretical framework of the network audit. The working methods and procedures of the audit also change accordingly. New changes have taken place in the risks of network auditing, the control environment, the audit content, the audit units, Audit methods and other factors constitute the network audit risk. (2) this paper focuses on how to control the network audit risk. How to control risks from establishing risk management mechanism, innovating audit techniques and methods, improving data quality, reducing inspection risk and so on are expounded in detail. In the new technology and method of network audit, this paper focuses on the use of data warehouse to support network audit judgment, in the research of data quality risk control, this paper starts with the evaluation of data quality and the measures to improve data quality. By analyzing the control of data acquisition, data conversion and data cleaning, the method of obtaining high quality audit data is explored.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.1
【引证文献】
相关期刊论文 前1条
1 罗莉;;我国电子商务环境下的审计风险研究[J];行政事业资产与财务;2011年18期
本文编号：2160102
本文链接：https://www.wllwen.com/guanlilunwen/shenjigli/2160102.html
