BF公司内部审计信息化体系重建研究

发布时间：2018-04-18 23:39

本文选题：内部审计 + 信息化建设　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：企业是中国经济的重要组成部分,是拉动经济增长不可或缺的力量,是国民经济发展的一支生力军。从计算机技术应用到会计工作中开始,信息技术开始飞速的增长,企业纷纷应用信息系统。对于信息化的建设,近几年受到政府部门和学术届的极大关注。各大科技公司推出会计、审计信息化平台软件,越来越多的公司管理层引入了信息化平台,开始信息化体系的建设,来降低经营风险,实现经营目标。BF公司内部审计信息化发展较晚,仅仅发展了财务审计平台方面的建设,而且由于企业自身独有的特点,摊子大、子公司孙公司多,管理链条长。需要控制与监督的关键点也多,风险识别和防控比较困难,审计质量不能保证,导致内部审计工作在企业管理中不能发挥作用、不能满足审计目标,因而重建公司内部审计信息化体系十分重要。梳理国内外内部审计信息化研究,把握学术界的研究现状并从中学习借鉴,聚焦内部审计信息化平台设计,致力于构建一套适合于BF公司的内部审计信息化体系的框架,付之信息系统的管理理论、计算机科学理论和流程再造理论。运用文献分析法、规范研究法、案例分析法为全文进行支撑,并从五个部分进行分析构建和检测。首先介绍本研究所处的背景、目的和意义,梳理研究思路,然后阐述本研究的理论基础和基本概念,并通过对国内外学者研究内容的梳理,对BF公司内部审计信息化现状进行介绍,以此为基础分析业务管理过程中存在缺陷的问题及原因。结合BF公司目前应用架构、技术架构等客观条件。对审计管理系统、审计作业系统、审计监督预警、审计分析系统进行重建。以获得一套合规合法、实用有效的内部审计体系,并进行检测,最后为实现内部审计信息化体系建立相应的保障措施。本研究选择BF公司作为研究背景,分析其组织结构、审计结构来定制其内部审计信息系统。希望可以通过此研究完善BF内部审计信息化体系,降低审计风险、实现审计目标,进一步提升企业的审计效率和质量。由于企业信息系统平台模块基本一致,该研究也为其他企业建立健全内部审计信息化体系提供模板及参考。
[Abstract]:Enterprises are an important part of Chinese economy, an indispensable force to stimulate economic growth, and a new force in the development of national economy.From the application of computer technology to accounting, information technology began to grow rapidly, and enterprises applied information system one after another.For the construction of information, in recent years by government departments and academic attention.Major science and technology companies introduced accounting and auditing platform software. More and more company management introduced the information platform to start the construction of information system to reduce the risk of operation.The development of internal audit informatization of BF Company is relatively late, which only develops the construction of financial audit platform. Moreover, due to the unique characteristics of the enterprise itself, it has a large scale, many subsidiaries Sun Company, and long management chain.There are also many key points that need to be controlled and supervised. The risk identification and prevention and control are difficult, the audit quality can not be guaranteed, and the internal audit can not play a role in the enterprise management and can not meet the audit objectives.Therefore, it is very important to rebuild the information system of internal audit.Combing the domestic and foreign internal audit information research, grasping the academic research status and learning from it, focusing on the design of internal audit information platform, focusing on building a set of internal audit information system framework suitable for BF company.Management theory of information system, computer science theory and process reengineering theory.Literature analysis, normative research and case analysis are used to support the full text, and the five parts are analyzed and tested.First of all, it introduces the background, purpose and significance of this research, combs the research ideas, then expounds the theoretical basis and basic concepts of this study, and through the research content of domestic and foreign scholars,This paper introduces the present situation of internal audit informatization of BF Company, and analyzes the problems and causes of defects in the course of business management.Combined with BF company's current application framework, technical framework and other objective conditions.Rebuild the audit management system, the audit operation system, the audit supervision warning and the audit analysis system.In order to obtain a set of compliance and legal, practical and effective internal audit system, and test, finally for the realization of internal audit information system to establish the corresponding safeguards.In this study, BF Company is selected as the research background, and its organizational structure and audit structure are analyzed to customize its internal audit information system.It is hoped that the BF internal audit information system can be improved through this study, the audit risk can be reduced, the audit goal can be realized, and the audit efficiency and quality of the enterprise can be further improved.Because the enterprise information system platform module is basically consistent, this research also provides the template and the reference for other enterprises to establish and perfect the internal audit information system.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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