IT环境下联网审计研究
发布时间：2018-07-22 21:11
【摘要】： 自20世纪80年代,计算机技术在各项经济活动中广泛运用以来,信息技术迅猛发展,并正以其广泛的影响力和强大的生命力向社会活动的各个领域和环节迅速扩展和渗透,信息的全球化、数字化、网络化已是势不可挡。会计网络化的迅速发展不仅使企业的经营方式和管理模式发生了巨大变化,而且对审计理论和实践都提出了新的问题和挑战。 联网审计作为一种崭新的计算机审计理论、技术和方式,满足了网络时代对审计的需求。它的出现正冲击着长期以来传统审计作业方式,既改变着人们的习惯意识和传统思想,也改变着审计系统现行的组织方式和管理方式。然而,由于联网审计理论性强、技术要求高、业务和管理方式复杂、实践经验缺乏,很多理论、技术和标准等问题还有待研究。所以,对联网审计进行前瞻性研究具有深远的意义。 本文从IT审计的发展历程和目前常见的审计模式谈起,提出了IT审计发展的新方向——联网审计,明确了联网审计的含义,对象,特征和实施联网审计的意义,指出了我国联网审计工作中存在的主要问题。针对技术环节的问题,本文系统研究了联网审计及其实施中涉及的关键技术,构建了联网审计的支撑平台。随后,本文指出联网审计应以财务实时报告为前提,通过采用组网技术搭建审计业务网络,完成数据采集、数据存储和数据分析等步骤。最后,本文结合我国实际情况提出了对我国联网审计的发展建议。
[Abstract]:Since the eighties of the 20th century, computer technology has been widely used in various economic activities, information technology has developed rapidly, and with its extensive influence and strong vitality, it is rapidly expanding and infiltrating into various fields and links of social activities. The globalization of information, digitization, network has been irresistible. The rapid development of accounting network not only changes the management mode and management mode of enterprises, but also puts forward new problems and challenges to audit theory and practice. As a new theory, technology and method of computer audit, network audit meets the needs of audit in the network age. Its emergence is impacting the traditional audit operation mode for a long time, which not only changes people's customary consciousness and traditional thought, but also changes the current organization and management mode of audit system. However, due to the strong theoretical nature of network audit, high technical requirements, complex business and management methods, lack of practical experience, many theoretical, technical and standard issues need to be studied. Therefore, the prospective study of network audit has far-reaching significance. Starting from the development course of IT audit and the current common audit mode, this paper puts forward the new direction of IT audit development-network audit, and clarifies the meaning, object, characteristics and significance of implementing network audit. This paper points out the main problems existing in the network audit work in our country. Aiming at the technical problems, this paper systematically studies the key technologies involved in the network audit and its implementation, and constructs the supporting platform of the network audit. Then, this paper points out that network audit should take financial real-time report as the premise, and complete the steps of data acquisition, data storage and data analysis by using networking technology to set up audit business network. Finally, this paper puts forward some suggestions on the development of our country's network audit according to the actual situation in our country.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.1
本文编号：2138588
[Abstract]:Since the eighties of the 20th century, computer technology has been widely used in various economic activities, information technology has developed rapidly, and with its extensive influence and strong vitality, it is rapidly expanding and infiltrating into various fields and links of social activities. The globalization of information, digitization, network has been irresistible. The rapid development of accounting network not only changes the management mode and management mode of enterprises, but also puts forward new problems and challenges to audit theory and practice. As a new theory, technology and method of computer audit, network audit meets the needs of audit in the network age. Its emergence is impacting the traditional audit operation mode for a long time, which not only changes people's customary consciousness and traditional thought, but also changes the current organization and management mode of audit system. However, due to the strong theoretical nature of network audit, high technical requirements, complex business and management methods, lack of practical experience, many theoretical, technical and standard issues need to be studied. Therefore, the prospective study of network audit has far-reaching significance. Starting from the development course of IT audit and the current common audit mode, this paper puts forward the new direction of IT audit development-network audit, and clarifies the meaning, object, characteristics and significance of implementing network audit. This paper points out the main problems existing in the network audit work in our country. Aiming at the technical problems, this paper systematically studies the key technologies involved in the network audit and its implementation, and constructs the supporting platform of the network audit. Then, this paper points out that network audit should take financial real-time report as the premise, and complete the steps of data acquisition, data storage and data analysis by using networking technology to set up audit business network. Finally, this paper puts forward some suggestions on the development of our country's network audit according to the actual situation in our country.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.1
【引证文献】
相关硕士学位论文 前2条
1 吉芳;异构ERP数据源集成在网络审计中的应用研究[D];山东科技大学;2010年
2 张晓磊;XBRL网络财务报告披露风险的控制研究[D];天津财经大学;2008年
，本文编号：2138588
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