IT环境下的内部审计实践探讨

发布时间：2018-06-24 02:00

本文选题：IT + 信息系统　；参考：《复旦大学》2008年硕士论文

【摘要】： 随着信息技术(IT)的迅速发展,信息系统在企业中被广泛应用,信息系统架构变得日趋复杂,传统的内部审计面临着新的挑战。本文分别从传统内审部门的组织架构、审计人员的知识结构、审计的工具方法以及审计结果的有效性等方面进行分析,分析了传统的内部审计在IT环境下的局限性。本文认为传统的审计方法已不适应IT环境的需要,内部审计实践必须实施变革才能适应新环境下的要求。目前国内企业的信息化应用水平已经达到了比较高的程度,但是IT环境下的内部审计理论和实践还处于相对落后的水平。本文进行了IT环境下内部审计实践的探讨,分析了传统审计向IT环境下的现代审计转型的可行性和带来的收益,列举了业界领先公司的实践经验,并以数据分析技术在审计项目中的实际应用作为案例,更多地从实践的角度上进行示范,以提供业界借鉴,共同促进内部审计业务的提高。本文通过对最新内部审计理论和实践的分析研究,分析了传统审计在IT环境下的局限性,探讨了IT环境下内部审计在组织结构、人员知识结构、审计对象和审计工具方法等方面的变革,以及综合审计和连续监控技术等新方法的应用所带来的收益,探讨了在IT环境下内部审计实践操作的方法。最后,本文提出了发展IT环境下的内部审计的政策建议,建议今后内部审计应当开展综合审计业务、广泛应用基于CAATs的数据分析技术和发展连续监控技术。
[Abstract]:With the rapid development of information technology (IT), information systems are widely used in enterprises, information system architecture becomes more and more complex, traditional internal audit is facing new challenges. This paper analyzes the limitations of the traditional internal audit in IT environment from the aspects of the organization structure of the traditional internal audit department, the knowledge structure of the auditors, the methods of audit tools and the effectiveness of the audit results. This paper holds that the traditional audit methods are not suitable for the needs of IT environment, and the internal audit practice must be reformed to meet the requirements of the new environment. At present, the level of information application in domestic enterprises has reached a relatively high level, but the theory and practice of internal audit in the IT environment is still relatively backward. This paper discusses the practice of internal audit in IT environment, analyzes the feasibility and benefits of the transition from traditional audit to modern audit in IT environment, and enumerates the practical experience of leading companies in the industry. Taking the practical application of data analysis technology in audit project as a case, more demonstration is made from the point of view of practice in order to provide reference to the industry and jointly promote the improvement of internal audit business. Through the analysis of the latest internal audit theory and practice, this paper analyzes the limitations of the traditional audit in the IT environment, and discusses the organizational structure and personnel knowledge structure of the internal audit in the IT environment. The reform of audit objects and methods of audit tools, and the benefits from the application of new methods such as comprehensive audit and continuous monitoring technology, are discussed in this paper, and the practical operation methods of internal audit in IT environment are discussed. Finally, this paper puts forward some policy suggestions for the development of internal audit in IT environment, and suggests that internal audit should develop comprehensive audit business in the future, and widely use CAATs based data analysis technology and develop continuous monitoring technology.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45

【引证文献】