信息化环境下新型审计方式及对策研究
发布时间：2018-09-13 11:54
【摘要】： 随着审计信息化建设的不断推进，传统审计局限性所造成的危害就显现出来了，例如，会计领域出现了计算机作假和犯罪以及具有“舞弊功能”的财会软件，如果不能有效及时地发现问题，则隐藏的风险就非常之大。同时审计师将面临着进不去，出不来，拿不到账，打不开账，看不懂账，失去审计资格的挑战。因此，努力探索信息化环境下新的审计方式即找到一种与信息化环境相适应的、先进的审计方式是时代发展的需要。 由于计算机网络的快速发展，以远程联网审计为主流的计算机审计方式已涌现出来。这种新型审计方式不仅适应了审计信息化的要求，而且，还给传统审计带来了极大的影响，同时，它也面临着极大的风险和问题，需要研究一些行之有效的对策来主动应对新型审计方式——计算机审计方式所带来的挑战。 论文完成的主要工作如下： 1．分析了审计信息化环境下传统审计方式的局限性； 2．介绍了新型审计方式——计算机审计方式的意义、特点、作用、国内外发展现状、三种形式和主要流程； 3．研究了审计分析模型构建、计算机审计质量控制以及数据挖掘等关键技术和方法，并探讨了计算机审计质量控制面临的主要问题和措施； 4．归纳了远程联网审计方式的意义、优势、特征、具体联网模式与审计内容，提出了远程联网审计方式存在的问题及解决对策； 5．总结了信息系统审计的必要性、目标、特征、内容、与传统审计之间的区别与联系，提出了信息系统审计面临的审计风险及防范对策； 6．提出了新型审计方式——计算机审计方式面临的风险、问题及对策，并指出了未来计算机审计的发展方向。
[Abstract]:With the continuous development of audit information construction, the harm caused by the limitation of traditional audit appears. For example, there are computer fraud and crime and financial accounting software with "fraud function" in the field of accounting. If problems are not detected effectively and in time, the hidden risks are enormous. At the same time, auditors will be faced with the challenge of not getting in and out, not getting accounts, not being able to open accounts, not being able to understand accounts, and disqualified from auditing. Therefore, it is the need of the development of the times to explore the new auditing method under the information environment, that is, to find a new audit method which is suitable to the information environment and the advanced audit method is the need of the development of the times. Due to the rapid development of computer network, the main computer audit method based on remote network audit has emerged. This new type of audit method not only meets the requirements of audit informatization, but also brings great influence to traditional audit. At the same time, it also faces great risks and problems. It is necessary to study some effective countermeasures to deal with the challenge brought by the new type of audit-computer audit. The main work of this paper is as follows: 1. The limitations of traditional audit methods under the environment of audit informatization are analyzed. 2.Introduces the significance, characteristic, function, development situation, three forms and main flow of the new audit method-computer audit; 3. The key technologies and methods, such as the construction of audit analysis model, computer audit quality control and data mining, are studied. The main problems and measures of computer audit quality control are discussed. 4. The significance, advantages and characteristics of remote network audit are summarized. Specific networking mode and audit content, put forward the problems and solutions of remote network audit mode. 5. Summarize the necessity, objectives, characteristics of information system audit, The content, the difference and the relation between the information system audit and the traditional audit, and put forward the audit risk faced by the information system audit and the preventive countermeasures; 6. The paper puts forward the risks, problems and countermeasures of a new type of audit method computer audit, and points out the development direction of computer audit in the future.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.1
本文编号：2241100
[Abstract]:With the continuous development of audit information construction, the harm caused by the limitation of traditional audit appears. For example, there are computer fraud and crime and financial accounting software with "fraud function" in the field of accounting. If problems are not detected effectively and in time, the hidden risks are enormous. At the same time, auditors will be faced with the challenge of not getting in and out, not getting accounts, not being able to open accounts, not being able to understand accounts, and disqualified from auditing. Therefore, it is the need of the development of the times to explore the new auditing method under the information environment, that is, to find a new audit method which is suitable to the information environment and the advanced audit method is the need of the development of the times. Due to the rapid development of computer network, the main computer audit method based on remote network audit has emerged. This new type of audit method not only meets the requirements of audit informatization, but also brings great influence to traditional audit. At the same time, it also faces great risks and problems. It is necessary to study some effective countermeasures to deal with the challenge brought by the new type of audit-computer audit. The main work of this paper is as follows: 1. The limitations of traditional audit methods under the environment of audit informatization are analyzed. 2.Introduces the significance, characteristic, function, development situation, three forms and main flow of the new audit method-computer audit; 3. The key technologies and methods, such as the construction of audit analysis model, computer audit quality control and data mining, are studied. The main problems and measures of computer audit quality control are discussed. 4. The significance, advantages and characteristics of remote network audit are summarized. Specific networking mode and audit content, put forward the problems and solutions of remote network audit mode. 5. Summarize the necessity, objectives, characteristics of information system audit, The content, the difference and the relation between the information system audit and the traditional audit, and put forward the audit risk faced by the information system audit and the preventive countermeasures; 6. The paper puts forward the risks, problems and countermeasures of a new type of audit method computer audit, and points out the development direction of computer audit in the future.
【学位授予单位】：合肥工业大学
【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3条
1 陈颖;长春市电子政务的计算机审计研究[D];吉林大学;2010年
2 张瑶;基于信息系统的计算机审计研究[D];山西财经大学;2010年
3 张进;信息化环境下注册会计师审计风险控制研究[D];安徽农业大学;2012年
，本文编号：2241100
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