X公司内部审计信息化案例研究

发布时间：2018-05-29 07:47

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

【摘要】：随着大数据时代的到来,人们越来越多地利用信息技术满足自己的生活、工作需要。为了更好地适应现代审计工作要求,内部审计也发生了许多的变化。在信息化环境下的内部审计过程中,审计人员依靠着互联网这样一个大平台,通过互联网获取海量的数据、资料,并通过一些先进的技术手段,用更短的时间对这些数据进行挖掘、分析,完成审计监督职责,达到审计目标。目前,越来越多的企业更希望利用信息技术开展内部审计工作,从而使企业向更好的方向发展。但是国内内部审计信息化工作刚刚有了一些起色,还远远未到成熟阶段,存在各方面的问题,比如内部审计信息化程度不高,内部审计人员综合素质低,审计信息化发展缺少实践经验等等。如何能很好地利用信息技术发展企业内部审计,使其成为内部审计行业中不可或缺的主要载体,是整个审计行业都需要研究的问题。论文利用文献分析法、对比分析法与案例分析法相结合的方式,对内部审计信息化相关问题进行研究。首先在对国内外内部审计信息化有关文献的回顾与整理后,并结合企业内部审计信息化的相关理论,对内部审计、审计信息化、内部审计信息化等相关的概念进行介绍和阐述。然后对信息化环境下的内部审计进行分析,采取对比分析法,将传统内部审计与内部审计信息化进行对比,阐述内部审计信息化发展的优势,表明内部审计信息化发展的重要意义。接下来通过介绍X公司内部审计情况,指出其在内部审计过程中所面临的问题并分析原因。最后针对具体问题为X公司内部审计构建信息化系统,并据此提出完善X公司内部审计信息化的保障措施,希望能对其他企业内部审计信息化提供一些建议和思路,促进企业内部审计向着更好的方向发展。
[Abstract]:With the advent of the era of big data, more and more people use information technology to meet their lives and work. In order to better adapt to the requirements of modern audit work, many changes have taken place in the internal audit. In the process of internal audit under the information environment, the auditors rely on a large platform such as the Internet, through each other. Internet access to massive data, data, and through a number of advanced technical means, using a shorter time to excavate, analyze, and complete the audit oversight responsibilities, to achieve the audit goals. At present, more and more enterprises want to use information technology to carry out internal audit work, so that the enterprise will develop to a better direction. The internal audit information work has just been a few colors, and far from the mature stage, there are various problems, such as the low degree of internal audit information, the low comprehensive quality of internal auditors, the lack of practical experience in the development of audit information, and so on. How to make good use of information technology to develop internal audit of enterprises so as to make it possible As an indispensable carrier in the internal audit industry, the whole audit industry needs to be studied. The paper uses the method of literature analysis, the comparative analysis method and the case analysis method to study the problems related to the internal audit information. First, the literature review and collation of internal and foreign internal audit information are reviewed and arranged. After that, the related concepts of internal audit, audit information and internal audit information are introduced and expounded in combination with the relevant theories of enterprise internal audit information. Then the internal audit under the information environment is analyzed and comparative analysis is adopted to compare the traditional internal audit with the internal audit information, and to elaborate the internal audit. The advantages of the information development show the importance of the development of the internal audit information. Then by introducing the internal audit of X company, it points out the problems faced in the process of internal audit and analyzes the reasons. Finally, the information system is built for the internal audit of X company, and the internal audit of the X company is improved. Information security measures, hoping to provide some suggestions and ideas for other enterprises internal audit informatization, and promote the development of enterprise internal audit in a better direction.
【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

【参考文献】