信息系统环境下内蒙古联通内部审计工作现状与改进建议

发布时间：2017-12-26 23:22

本文关键词：信息系统环境下内蒙古联通内部审计工作现状与改进建议　出处：《内蒙古大学》2013年硕士论文　论文类型：学位论文

【摘要】：当世界处于信息化高速发展的时代,中国联通信息化建设处于国内企业领先水平,企业运营几乎所有环节都运用计算机软件、数据库应用、办公自动化系统等计算机及互联网信息技术管理,以查账本为主的传统审计早已不能适应企业内部审计工作的要求。而审计对象的信息化程度客观上要求内部审计的工作方式进行相应的调整,新的审计方法不仅要运用传统审计方法,还要结合信息技术来检查被审计单位的各项经营活动。信息技术审计就是结合传统审计与信息技术的产物,它的出现使审计人员在更高层次和更广泛的信息系统环境下,提高审计水平,有效防范审计风险,成功履行审计职责。在对信息系统环境下内部审计特点分析的基础上,对内蒙古联通公司的内部审计现状进行了分析,发现了基于信息系统环境内蒙古联通公司内部审计中存在着一些问题,主要表现为：审计组织结构存在局限性；审计人员知识结构存在局限性,缺乏信息技术方面的知识；审计效果存在局限性,审计缺乏持续性；缺乏专业的审计软件,并就这些问题提出了相应的改进措施,如完善组织结构,增强内部审计独立性；培养复合型人员,提高整体素质；实施持续审计,提高审计质量；运用计算机软件,发展计算机辅助审计；传统审计方法与信息技术审计方法相结合等。
[Abstract]:When the world is in the era of rapid development of information technology, enterprises in the domestic leading level China Unicom informatization construction, enterprise operation in almost all aspects of the use of computer and Internet information management software technology, database application, office automation system, to check the books as the traditional audit has been unable to meet the requirements of enterprise internal audit work. The information level of the audit object objectively requires the internal audit work mode to be adjusted accordingly. The new audit method should not only use the traditional audit method, but also check the various business activities of the audited unit with information technology. Information technology audit is the product of combining traditional audit and information technology. Its emergence makes auditors raise audit level in a higher level and wider information system environment, effectively prevent audit risks and fulfill audit responsibilities successfully. Based on the analysis of the characteristics of the internal audit under the information system, analyses the current situation of internal audit of Inner Mongolia UniCom company, found that there are some problems of environmental information system of Inner Mongolia Unicom based on internal audit, the main performance is: the audit organization limitations; audit personnel knowledge structure limitation, lack of information technology; audit results audit limitations, lack of continuity; lack of professional audit software, and the corresponding improvement measures on these issues, such as to improve the organizational structure, enhance the independence of internal audit; training of composite personnel, improve the overall quality; implement continuous audit, improve audit quality by computer; software development of Computer Aided Auditing; the traditional auditing methods and information technology audit method combining.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F626.115;F239.45

【共引文献】