基于信息化视角下的XX公司内部审计流程研究

发布时间：2018-07-03 15:00

本文选题：内部审计 + 流程设计　；参考：《重庆理工大学》2017年硕士论文

【摘要】：内部审计部门作为确保公司业务正常运行的监督职能部门,在中小企业管理层中的地位逐步上升。与外部审计相比较,内部审计能保障公司财务工作的正常运行,还能在公司制度、章程等方面确保其按合规、合法、合理的原则运行,成为帮助公司防范风险、优化管理、实现企业目标的重要手段。日新月异的信息技术也为公司带来了技术性的变革。如何利用信息化手段解决内部审计在当下的困境,是目前内部审计角色转变中一个亟待解决的问题。本文首先论述了内部审计和内部审计信息化的国内外研究现状,指出转变传统内部审计工作方式,结合信息化手段提升内部审计的工作效率已经成为必然趋势。以XX公司为背景,分析了其内部审计现状,以商业促销审计为例进行了审计流程的详细示例,指出其存在问题。然后结合该企业现阶段建立起的业务一体化信息环境,设计出适合案例公司的信息化背景下的内部审计流程,详细的阐述了每个步骤在信息化背景下的具体操作方法。该流程的建立,将手工审计方式变为计算机自动控制过程,使事后的内部审计变成事前、事中、事后全过程控制的审计,让内部审计的功能得以有效的发挥。在文章的第五部分,选取该公司的具体审计项目为案例,借助Power Builder9.0系统开发工具,按照设计的内部审计流程,开发了该审计项目的审计模块,演示了信息化背景下内部审计的运作流程,简要说明在信息化背景下的内部审计流程是如何运作的。实现了从理论到实践的转变,为案例公司内部审计信息化的建设和发展提供了参考方法。
[Abstract]:The internal audit department, as the supervision department to ensure the normal operation of the company, has gradually increased its position in the management of small and medium-sized enterprises. Compared with external audit, internal audit can ensure the normal operation of the company's financial work, and it can also ensure that the company operates in accordance with the principles of compliance, legality and reasonableness in the aspects of the company's system and articles of association, so as to help the company to prevent risks and optimize its management. An important means to achieve the objectives of an enterprise. The rapid development of information technology has also brought technical changes to the company. How to solve the plight of internal audit in the present by means of information is an urgent problem to be solved in the transformation of internal audit role. This paper first discusses the domestic and foreign research status of internal audit and internal audit informatization, and points out that it is an inevitable trend to change the traditional internal audit work mode and improve the efficiency of internal audit. Taking XX Company as the background, this paper analyzes the present situation of its internal audit, takes the commercial promotion audit as an example to carry on the detailed example, points out its existing problems. Then combined with the business integration information environment established at the present stage of the enterprise, the internal audit process suitable for the information background of the case company is designed, and the specific operation method of each step under the information background is elaborated in detail. The establishment of the process will change the manual audit into the automatic control process of the computer, and make the internal audit after the event become the audit in advance, in the event, the whole process control after the event, so that the function of the internal audit can be effectively brought into play. In the fifth part of the article, the audit module of the audit project is developed according to the designed internal audit flow with the help of the power Builder 9.0 system development tool, and the specific audit project of the company is selected as an example. This paper demonstrates the operation process of internal audit under the background of information technology, and briefly explains how the internal audit process works under the background of information technology. It realizes the transformation from theory to practice, and provides a reference method for the construction and development of internal audit informatization in case companies.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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