基于数据式审计模式下审计风险模型研究

发布时间：2018-02-17 05:42

本文关键词： 数据式审计重大错报风险风险识别风险评估风险应对　出处：《东北林业大学》2008年硕士论文　论文类型：学位论文

【摘要】： 随着信息和网络通信技术、电子商务的迅猛发展,传统的经营模式将越来越多的被信息化的网络贸易所取代,计算机被越来越广泛地运用到企业的各业务环节中去,自动化数据处理系统也日益深入地应用于会计核算和财务管理工作中,使会计数据储存方式、会计数据核算手段和方法、会计部门的机构设置、会计内部控制的方法和措施、所提供会计信息的数量和质量等方面都已发生前所未有的深刻变化,与之有着“血缘关系”的审计也面临着巨大的挑战。为此,中国审计署副审计长石爱中提出:在信息化的环境下,转变视角构建计算机审计发展的未来——数据式审计模式。在数据式审计模式下,审计人员面临的不再是传统的纸制账目系统,而是计算机信息系统和种类繁多的电子数据库。国内外审计学界对数据式审计模式的研究还处在刚刚起步的阶段,本文通过对数据式审计相关理论、技术方法的研究,重新构筑审计风险模型,进一步完善了数据式审计的理论体系,大大优化了数据式审计环境,规范了审计项目程序,提高了审计工作效率。因此在数据式审计模式下重新构建审计风险模型具有重大的理论和实践意义! 数据式审计是一种全新的审计模式,审计环境、审计线索、审计对象和内容、审计技术和方法也不同于传统的审计模式,数据式审计最大的特点就是直接对电子数据进行审计。本文根据数据式审计独有的特点,对数据式审计、数据式审计风险和数据式审计重大错报风险等相关概念进行界定,并以数据式审计风险管理理论、数据式审计决策理论、信息系统风险管理理论为理论基础。分析数据式审计风险的形成原因、对构成审计风险的影响因素进行归类,确定各个因素之间的关系,重新构建数据式审计模式下的审计风险模型。利用模糊综合评价方法,对构成数据式审计风险模型进行理论研究和实证分析。识别各个风险因素,确定风险评价标准,运用专家意见法和模糊数学的理论和技术,构建数据式审计风险评估模型,并确定评价对象因素集、评语集和模糊评价权重系数,通过计算来对数据式审计风险进行评估。根据评估结果,确定数据式审计风险的严重程度,运用特有的多维分析技术、数据挖掘技术和数据式审计模型分析技术对构成数据式审计的风险进行剖析,明确数据式审计风险影响因素,消除风险成因中的可控因素,更加有效地降低控制审计风险。通过对数据式审计风险总体的定性和定量的分析,针对数据式审计事前、事中和事后的风险,制定数据式审计风险预防策略、转移策略和控制策略;并在对数据式审计风险影响要素分层次、分类别的评估分析的基础上,对数据式审计规划、开发、运营和结果阶段的审计风险进行风险应对策略。本文在数据式审计模式下构建风险模型,旨在利用最全面、最系统、最有效的审计分析方法和应用技术,对大型数据库、财务信息系统和业务应用系统的风险影响因素进行识别分类、估测评价以及规避控制,最终做出应对决策,达到最大的安全保障。
[Abstract]:With the development of information and network communication technology, the rapid development of electronic commerce, the traditional business model will be replaced by more and more trade information network, the computer is more widely applied to the business aspects of enterprise to the automated data processing system has been deeply used in the work of accounting and financial management. The accounting data storage, accounting data and accounting methods, accounting department, accounting methods and measures of internal control, profound changes in the quantity and the quality of the accounting information has already happened unprecedented, with a "blood relationship" audit is also facing great challenges. Therefore, China audit of the Audit Commission Vice love: in the information environment, change from the perspective of the construction of the future development of computer audit data auditing in the data type instance. Meter mode, audit staff is no longer facing the traditional paper accounts system, electronic databases but computer information system and a wide variety of domestic and foreign academic research on audit data auditing is still in its infancy stage, the relevant theory of data auditing, research methods, re build the audit risk the model, the theoretical system of the audit data to further improve greatly optimized data auditing environment, standardize the audit procedures, improve the efficiency of audit work. Therefore the audit data in the model re construction has great theoretical and practical significance of audit risk model!
Data auditing is a new auditing mode, audit environment, audit trail, audit object and content, audit techniques and methods are different from the traditional audit model, characteristics of data auditing is the most direct electronic data audit. According to the characteristics of data audit of the unique of data auditing, for the definition of data type and data audit risk audit risk of material misstatement and other related concepts, and data audits risk management theory, data audit decision theory, the theory of risk management of information system as the theoretical basis. The cause of formation of data audit risk, audit risk factors of classify, determine the relationship between various the factors, to establish the audit risk model data audit mode. Using fuzzy comprehensive evaluation method, a theoretical study of a data audit risk model And the empirical analysis. To identify the various risk factors, determine the risk evaluation criteria, the use of expert advice method and fuzzy mathematics theory and technology, build a data audit risk assessment model, and determine the evaluation factor set, evaluation set and fuzzy evaluation coefficient. Through calculating the data audit risk assessment. According to the evaluation results. To determine the severity of data auditing risk, the use of the unique multi-dimensional analysis, data mining and data audit risk analysis model of a data audit analysis, clear data auditing risk influence factors, eliminate the causes of controllable risk factors, effectively reduce the audit risk control. Through the analysis of the data auditing risk overall qualitative and quantitative, according to the audit data before, during and after the risk of making data audit risk prevention strategies Slightly, transfer strategy and control strategy; and in the data elements of the audit risks of hierarchical analysis, based on the evaluation of the classification, development of data audit planning, risk coping strategies and operating results of a phase of the audit risk. The risk model in the data audit mode, is to use the most comprehensive the most, the most effective audit system, analysis method and application technology of large databases, risk factors of financial information system and business application system classification, evaluation and estimation of avoidance control, finally make a decision to deal with, maximum security.

【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224

【引证文献】