我国信息系统审计理论架构研究

发布时间：2018-04-01 13:38

本文选题：信息系统　切入点：网络化　出处：《安徽财经大学》2014年硕士论文

【摘要】：近年来,随着计算机技术在财务处理、管理控制环节的不断应用,企业信息化进程成为主流趋势,对于传统会计、审计的理论与实践来说,则面临着新一轮的问题及挑战。在高度集成的信息系统中企业运行生产经营业务活动,企业越来越依赖于信息系统,这就亟需审计来评估信息技术风险,进一步健全与完善信息系统内部控制,从而有效管理及降低风险发生的可能性。在此情形下,信息系统审计应运而生,受重视程度越来越高。信息系统审计所审计的是被审计单位信息的效益性、安全性以及可靠性,审计人员是否足够重视内部控制和风险直接决定了信息系统审计的形成。传统内部控制出现了一些新特点,一般来说,被审单位的信息系统越可靠、越安全,那么其财务信息质量就越有保障。因此,审计人员需要重点了解和审查计算机系统的处理和控制职能,审计对象从传统的纸质会计资料转化为经济活动的合法性、效益性和信息系统本身的完整性、可靠性及安全性。虽然信息系统审计发展时间较短,但其不仅促使审计技术持续更新和广泛应用,而且重要性程度不断增强。信息系统审计代表了新形势下审计发展的一个重要方向。本论文较为系统的分析了计算机、网络技术的应用对传统审计理论和实务的影响,计算机网络技术环境下的电子商务高度集成了企业的业务信息与财务信息,审计的理论与方法发生了重大变革,会计电算化、网络化财务对审计线索、审计内容、审计技术方法、审计环境和安全控制都产生了重要的影响；网络经济中信息系统审计的对象也从传统审计的会计报表及其他资料转化为经济活动的原始资料和信息系统本身,传统意义上的单据、凭证和账簿等纸质记录以计算机信息的形式在网上交互并存储在磁性介质中。论文还探讨了信息系统审计的概念、内容、产生影响、流程与方法,系统阐述了信息系统审计的理论架构。在信息系统审计的实务部分,论文就系统开发、内部控制两方面的过程审计进行了分析,针对不同审计目标提出相应的审计关注事项。最后强调开展信息系统审计的必要性,结合我国信息系统审计面临问题,提出几点建议。
[Abstract]:In recent years, with the continuous application of computer technology in financial processing and management control, the process of enterprise informatization has become the mainstream trend, for the traditional accounting, audit theory and practice, In a highly integrated information system, enterprises are running production and business activities, and enterprises are increasingly dependent on information systems, which requires an audit to assess information technology risks. Further improve and perfect the information system internal control, so as to effectively manage and reduce the possibility of risk. In this case, the information system audit came into being, The information system audit audit is about the efficiency, security and reliability of the information of the audited unit. Whether auditors pay enough attention to internal control and risk directly determines the formation of information system audit. Traditional internal control has some new characteristics. Generally speaking, the more reliable the information system of the auditee, the more secure. Therefore, auditors need to focus on understanding and examining the processing and control functions of computer systems, and the object of audit should be transformed from traditional paper accounting materials into the legitimacy of economic activities. Efficiency and integrity, reliability and security of the information system itself. Although the development of information system auditing is relatively short, it not only promotes the continuous updating and wide application of audit technology, The information system audit represents an important direction of audit development under the new situation. This paper systematically analyzes the influence of the application of computer and network technology on the traditional audit theory and practice. The electronic commerce under the environment of computer network technology highly integrates the business information and financial information of the enterprise. Great changes have taken place in the theory and method of audit, accounting computerization, network finance have had important influence on audit clue, audit content, audit technique method, audit environment and security control. In the network economy, the object of information system audit is also transformed from the traditional audited accounting statements and other materials to the original information and information system of economic activities, the documents in the traditional sense, The paper also discusses the concept, content, influence, flow and method of information system audit. In the practical part of information system audit, the paper analyzes the process audit of system development and internal control. Finally, the necessity of carrying out the information system audit is emphasized, and some suggestions are put forward according to the problems faced by the information system audit in our country.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F239.22

【参考文献】