持续审计—信息时代我国企业内部审计的发展趋势

发布时间：2018-04-09 06:27

本文选题：信息时代　切入点：持续审计　出处：《华中师范大学》2013年硕士论文

【摘要】：当前经济全球化趋势稳步发展,不单是为企业的发展提供良机,同时也致使企业内部的经营境况走向繁杂富于变化,风险度也逐步加大,管理和决策层需要对企业内部业务流程中的审计熟悉且掌握,这是时代赋予它们的责任,同时对信息的时效性也具备更高的要求。审计信息,是企业内部信息系统的有机组成环节,针对其及时性也有更为显著的需求。11年伊始,刘家义审计长于全国审计会议上着重提出“对审计技术方法实施改进,采取数字化推动信息化的方式,以信息化使得技术方法得到革新,并且推广在线、实时审计为主要标志的联网跟踪审计。”为此,需要一种方式能够在信息化背景下对企业ERP系统中的业务和交易进行快速有效的审计,而“持续审计”(continuous auditing,简称CA)正是为应对这些挑战而产生的一种新的审计模式,并得到了重视和运用。上个世纪末期,有关研究报告即《持续审计》针对持续审计一词,给予较为正规的名字界定：“所谓持续审计,代指在有关被审内容出现之时或是离其不久,主要由独立审计人员给予相关及时的审计报告,针对有关事项实施书面认证的一类方式。”为此普华永道会计师事务所则提出《持续审计昂首前行》的审计调查报告,文章主要指出当前美国国内审计发展的四类动向,最先提及的便是持续审计。(下称“持续审计”)。在SOX法案的条款中有明确规定,审计人员要对公司管理阶层的内部控制及评估制定好书面建议,很多上市的公司为了减少对SOX条例执行的成本费用,于是较多在实务中利用CA技术加以解决。2005年IIA朝其有关成员正式介绍了关于CA项目执行的两个文件：分别为《持续审计：内部审计人员的可操作模型》和《持续审计：对保证、监督和风险评估的意义》两篇。当前我国在内审方面还没有实施真正所谓的持续审计,但是持续审计必然是该方面发展的归宿和主要动向。
[Abstract]:The steady development of the current trend of economic globalization not only provides a good opportunity for the development of enterprises, but also causes the internal operating conditions of enterprises to be complicated and varied, and the degree of risk is gradually increasing.The management and decision level need to be familiar with and master the audit in the internal business process of the enterprise, which is the responsibility given by the times, at the same time, it also has higher request to the timeliness of the information.Audit information, which is an organic part of internal information system of enterprises, also has a more obvious demand for its timeliness. At the beginning of 11 years, President Liu Jiayi put forward emphatically at the national audit conference that "implement the improvement of audit techniques and methods."Adopting the method of digitalization to promote informatization, the technology and method are innovated by informationization, and the online, real-time audit is popularized as the main sign of network tracking audit. "Therefore, there is a need for a way to audit the business and transaction in the enterprise ERP system quickly and effectively in the context of information technology, and "continuous auditing" is just a new audit mode to meet these challenges.And has been valued and applied.At the end of the last century, the relevant study, "continuing audit", defined the term "continuing audit" by a more formal name: "the term" continuous audit "refers to the term" continuous audit "when or shortly after the content of the subject matter is being examined."A type of form in which independent auditors give relevant and timely audit reports and provide written certification for related matters. "For this reason, PricewaterhouseCoopers has put forward the audit investigation report of "continuous auditing". The article mainly points out the four trends of the current domestic audit development in the United States, and the first one mentioned is continuous audit.(hereinafter referred to as & quot; continuous audit & quot;).Under the terms of the SOX Act, auditors are required to make written recommendations on the internal control and evaluation of the company's management, and many listed companies are seeking to reduce the cost of enforcing the SOX regulations.In 2005, IIA formally introduced two documents on the implementation of CA projects: "continuous Audit: an operational Model for Internal auditors" and "continuous Audit: for Assurance"."significance of Monitoring and risk Assessment." two.At present, the internal audit in our country has not carried out the so-called continuous audit, but continuous audit is bound to be the destination and main trend of the development in this field.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F239.45

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