我国信息系统审计法律制度研究

发布时间：2018-03-01 12:09

本文关键词： 信息系统信息系统审计审计审计法　出处：《北京交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,以大数据和互联网为代表的信息技术不断融入社会的各行各业和生活的方方面面,信息化时代已经到来。目前,以ERP、0A为代表的利用计算机技术开发的信息系统越来越广泛的应用到日常经营管理活动中,使传统的会计和审计工作发生了极大的改变,信息系统审计随之出现。这一审计内容的增加带来了许多新的风险,如果不及时加以控制和规制,不仅危害社会经济秩序,助长贪腐之风,更会威胁到国家安全和社会稳定。以美国、日本为代表的一些发达国家经过多年的探索和研究,在信息系统审计的理论研究和立法实践上都取得了显著成绩。我国信息系统审计尚处于起步阶段,在立法方面,应当借鉴国外的先进经验,尽快制定适合我国国情的信息系统审计法律制度,规范信息系统审计工作。本文从信息系统审计的内容和特点出发,研究了我国信息系统审计立法现状,发现现有法律法规存在的问题包括:审计主体独立性不足、信息系统审计强制性不足、审计人员调查取证权受限以及相关法律责任规定不明确。本文借鉴国外的立法实践,以内部控制理论和风险控制理论为基础,提出完善我国信息系统审计法律制度的措施:一是改变审计机关领导模式,保证审计独立性;二是全面开展信息系统强制性专项审计;三是明确审计权限,提高信息安全意识;四是明确信息系统审计法律责任。
[Abstract]:In recent years, with big data and the Internet as the representative of information technology into all walks of life and life in all aspects of society, the information age has arrived. At present, ERP, 0A as the representative of the use of computer technology to develop the information system more and more widely applied to the daily management activities, the traditional accounting and auditing the work has changed greatly, the information system audit appears. This increased the contents of the audit has brought many new risks, if not timely to control and regulation, not only harm the social and economic order, contributing to the corruption of the wind, it will threaten the national security and social stability. In the United States and Japan as the representative of some the developed countries after years of exploration and research, has made remarkable achievements in theoretical research and legislative practice of information system audit. The audit information system in China is still in its infancy, in The legislation, should learn the advanced experience of foreign countries, establish suitable for China's legal system of information system audit standards as soon as possible, the information system audit work. This article from the content and characteristics of the information system audit of the audit system of legislative status information in our country, including the existence of the existing laws and regulations: audit independence lack of information system audit mandatory audit staff shortage, the right of investigation and evidence collection limited and related legal liability provisions are not clear. Referring to foreign legislative practice, to control the risk of internal control theory and system theory, put forward to perfect our legal system of information system audit measures: one is to change the audit authority leadership mode, ensure audit independence; two is to carry out a comprehensive information system of compulsory special audit; three is to clear the audit authority, improve information security awareness; the four is a clear information system The legal responsibility of the unified audit.

【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.27

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