信息技术环境下的审计风险研究
发布时间：2019-04-24 02:05
【摘要】： 审计风险不论在审计理论中还是在审计实务界都是一项十分重要的内容。随着信息社会的发展、信息技术的运用,审计风险发生了很大的变化。 文章结合风险概念理论,提出信息技术环境下审计风险的概念,并从狭义和广义的角度来进行认识和理解,狭义的理解是指信息技术环境下的审计项目风险,而广义的审计风险指受社会环境影响的审计风险。这样不仅使得审计风险能够继承风险的特质,而且还能更有效更直接地指导审计人员对审计风险的理解和控制。 同时,信息技术改变了被审单位的经营方式和信息流程,也改变了审计人员的审计方法和审计技术,这两方面都改变了审计风险的产生和性质。本文就此根据风险管理理论和审计基本理论,并结合社会因素的影响,阐述了信息技术环境下的审计风险的产生环节和性质。同时在分析现行审计风险模型的基础上,提出了对信息技术环境下的审计风险模型的优化,使得信息技术环境下的审计风险能够被合理有效地计量。最后,从对被审单位的风险的评估、审计主体的审计方法技术的发展以及审计职业界的审计控制等几方面,提出了控制信息技术环境下的审计风险的措施。 审计风险结合了审计理论和审计实务,是将审计理论运用到审计实务的桥梁,也是通过审计理论指导审计实务的媒介。所以本文通过对信息技术环境下的审计风险的产生、性质,计量,控制等方面的论述,为审计人员在应对信息技术环境下的审计风险时,提供一定的参考价值。
[Abstract]:Audit risk is a very important content both in audit theory and audit practice. With the development of information society and the application of information technology, audit risk has changed greatly. Combining with the theory of risk concept, this paper puts forward the concept of audit risk in the information technology environment, and carries on the understanding and understanding from the narrow sense and the broad sense, the narrow sense understanding refers to the audit project risk under the information technology environment, The broad sense of audit risk refers to the audit risk affected by the social environment. This not only enables audit risk to inherit the characteristics of risk, but also can more effectively and directly guide auditors to understand and control audit risk. At the same time, the information technology has changed the management mode and the information flow of the audited unit, also changed the audit method and the audit technology of the auditor, both of these two aspects have changed the appearance and the nature of the audit risk. On the basis of the theory of risk management and the basic theory of audit and the influence of social factors, this paper expounds the process and nature of audit risk under the environment of information technology. At the same time, based on the analysis of the current audit risk model, the optimization of the audit risk model under the information technology environment is put forward, so that the audit risk under the information technology environment can be measured reasonably and effectively. Finally, the measures to control the audit risk under the environment of information technology are put forward from the aspects of the risk assessment of the audited unit, the development of audit method and technology of the audit subject, and the audit control of the audit profession and so on. Audit risk, which combines audit theory with audit practice, is the bridge to apply audit theory to audit practice, and is also the medium to guide audit practice through audit theory. Therefore, this paper discusses the emergence, nature, measurement and control of audit risks under the information technology environment, which provides a certain reference value for auditors to deal with the audit risks under the information technology environment.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
本文编号：2464013
[Abstract]:Audit risk is a very important content both in audit theory and audit practice. With the development of information society and the application of information technology, audit risk has changed greatly. Combining with the theory of risk concept, this paper puts forward the concept of audit risk in the information technology environment, and carries on the understanding and understanding from the narrow sense and the broad sense, the narrow sense understanding refers to the audit project risk under the information technology environment, The broad sense of audit risk refers to the audit risk affected by the social environment. This not only enables audit risk to inherit the characteristics of risk, but also can more effectively and directly guide auditors to understand and control audit risk. At the same time, the information technology has changed the management mode and the information flow of the audited unit, also changed the audit method and the audit technology of the auditor, both of these two aspects have changed the appearance and the nature of the audit risk. On the basis of the theory of risk management and the basic theory of audit and the influence of social factors, this paper expounds the process and nature of audit risk under the environment of information technology. At the same time, based on the analysis of the current audit risk model, the optimization of the audit risk model under the information technology environment is put forward, so that the audit risk under the information technology environment can be measured reasonably and effectively. Finally, the measures to control the audit risk under the environment of information technology are put forward from the aspects of the risk assessment of the audited unit, the development of audit method and technology of the audit subject, and the audit control of the audit profession and so on. Audit risk, which combines audit theory with audit practice, is the bridge to apply audit theory to audit practice, and is also the medium to guide audit practice through audit theory. Therefore, this paper discusses the emergence, nature, measurement and control of audit risks under the information technology environment, which provides a certain reference value for auditors to deal with the audit risks under the information technology environment.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4
【引证文献】
相关期刊论文 前2条
1 伍俊晖;;信息化环境下加强企业内部审计之我见[J];湖南工业职业技术学院学报;2009年01期
2 段小法;;信息化环境下重构企业内部审计的思考[J];财会研究;2009年06期
，本文编号：2464013
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