X地方税务局税收风险管理信息系统审计研究

发布时间：2018-04-20 04:30

本文选题：信息系统审计 + COBIT　；参考：《重庆理工大学》2017年硕士论文

【摘要】：随着经济发展与科技进步,信息系统在现代社会中扮演着越来越重要的角色。信息科技在带给我们便捷、高效的同时,也带来较大的风险。信息系统审计是利用审计技术,对信息系统安全性、可靠性及有效性进行审查及评价的过程,能够较为有效防范和化解信息系统风险。税务部门作为重要的经济管理部门,历来高度重视信息化工作,从2013年金税三期系统上线推广,到2015年全国税务系统“互联网+税务”战略全面推进,都表明税务信息化进程走在了政府部门前列。税务部门在享受信息化福利的同时,也面临着严峻的信息系统风险。因此,如何有效防控信息系统风险,是税务部门必须正视的重要问题。信息系统审计能够帮助税务部门控制信息系统风险,提高信息系统效率。加之,目前比较缺乏针对税务信息系统审计的研究,所以开展税务部门信息系统审计研究具有一定意义。本文主要分为以下六个部分:第一部分为绪论:分析了信息化发展现状及税务部门面临的信息系统风险,指出开展税务部门信息系统审计研究的意义;分析国内外信息系统审计研究现状,提出了本文的研究目标、内容、方法及创新点;第二部分为相关理论基础:主要是对本文参考的COBIT理论、审计相关理论及风险管理理论进行阐述;第三部分为现状分析:在实地调研X地方税务局的基础上,评价其信息化建设、信息系统审计现状,指出其存在的问题;第四部分为信息系统审计指标体系设计及系统开发:首先,在指标设计原则的指导下,从管理控制、应用控制、网络控制和安全控制等四个方面,设计了X地方税务局信息系统审计指标体系;其次,明确审计指标的内容及评价标准,并利用层次分析法确定了各级指标的权重;最后,按照确定的指标体系及权重,设计开发了X地方税务局信息系统审计评价系统;第五部分为信息系统审计案例分析:主要是利用所设计的审计指标体系及评价系统,尝试性的对该局税收风险管理信息系统开展审计,指出其存在的问题,提出相关建议;第六部分为总结与建议:主要是提出本文的结论、建议及不足之处。本文研究成果主要有三个方面:第一,设计了一套比较合理的X地方税务局信息系统审计指标体系;第二,利用Power Designer等工具开发了X地方税务局信息系统审计评价系统;第三,利用所构建的指标体系及评价系统对X地方税务局税收风险管理信息系统开展审计,指出其存在的问题,提出相关建议。本文将理论研究与应用实践相结合,希望能为规范税务部门信息系统审计提供一定的借鉴和帮助。
[Abstract]:With the development of economy and science and technology, information system plays a more and more important role in modern society. Information technology brings us convenience and efficiency, but also brings great risks. Information system audit is a process of examining and evaluating the security, reliability and effectiveness of information system by means of audit technology, which can effectively prevent and resolve the risk of information system. As an important economic management department, the tax department has always attached great importance to the information work, from the introduction of the third phase of the gold tax system in 2013 to the promotion of the "Internet tax" strategy of the national tax system in 2015. All show that the tax information process in the forefront of government departments. The tax department is enjoying the information welfare, but also faces the severe information system risk. Therefore, how to effectively prevent and control the risk of information systems, tax departments must face up to the important issue. Information system audit can help tax department to control the risk of information system and improve the efficiency of information system. In addition, there is a lack of research on tax information system audit at present, so it is meaningful to carry out the research on tax department information system audit. This paper is divided into the following six parts: the first part is the introduction: it analyzes the current situation of information development and the risk of information system faced by the tax department, and points out the significance of the research on the information system audit of the tax department; This paper analyzes the current situation of information system audit at home and abroad, and puts forward the research objectives, contents, methods and innovations of this paper. The second part is the relevant theoretical basis: the COBIT theory, which is mainly referred to in this paper, The third part is the analysis of the current situation: on the basis of field investigation and investigation of X Local Taxation Bureau, the author evaluates the information construction, the current situation of information system audit, and points out the existing problems. The fourth part is the information system audit index system design and system development: first, under the guidance of the index design principle, from four aspects: management control, application control, network control and security control. The information system audit index system of X local tax bureau is designed. Secondly, the content and evaluation standard of audit index are defined, and the weight of index at all levels is determined by AHP. Finally, according to the determined index system and weight, Design and develop the information system audit evaluation system of X local tax bureau. The fifth part is the information system audit case analysis: mainly using the designed audit index system and evaluation system, Try to audit the tax risk management information system, point out its existing problems, put forward the relevant recommendations; the sixth part is a summary and recommendations: mainly put forward the conclusions, recommendations and shortcomings of this paper. The research results of this paper are as follows: first, a set of reasonable auditing index system of information system of local tax bureau is designed; second, the audit and evaluation system of information system of local tax bureau is developed by using Power Designer and other tools; third, the audit evaluation system of information system of local tax bureau is developed. This paper uses the index system and evaluation system to audit the tax risk management information system of X Local Taxation Bureau, points out its existing problems, and puts forward some relevant suggestions. This article combines the theory research with the application practice, hoping to provide certain reference and help for standardizing the tax department information system audit.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F812.42

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