IT环境下连续审计（CA）研究

发布时间：2018-10-12 14:14

【摘要】： 随着计算机技术、网络技术、信息技术和会计信息化的快速发展,审计方法和模式也在与时俱进。电子商务的瞬间性、信息报告的及时性以及投资者对实时信息的需求,对提供会计信息保证服务的传统审计方法和模式提出了挑战。连续审计(CA)作为一种崭新的计算机审计理论、技术和方式,满足了信息时代对审计的实时性需求。它的出现正冲击着长期以来传统审计作业方式。IT环境下的连续审计(Continuous Auditing, CA),将IT技术高度整合进了审计领域,融合了实时审计、计算机辅助审计、联网审计、非现场审计等方式,实现审计人员和被审计单位电子数据的及时连接与交互,克服了当前审计的滞后性。它的根本优势在于报告时隔短、审计范围广、追踪事件及时、风险控制强。近年来,许多专业机构都致力于对CA的研究与推进。所以,对连续审计(CA)进行前瞻性研究具有深远的意义。论文从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——连续审计,明确了连续审计(CA)的含义、特征、要素及条件。在介绍了IT环境下连续审计(CA)系统基本原理的基础上,分析阐述了实施连续审计(CA)的必要性。针对技术环节的问题,论文系统研究了连续性审计(CA)及其实施中涉及的关键技术,构建了连续审计(CA)的支撑平台。随后,进一步详细分析与探讨了IT环境下CA系统应用软件的总体设计与实施步骤。最后,结合我国实际情况对建设与实施连续审计(CA)系统提出了具体的建议同时指出了连续审计(CA)的进一步研究方向。以求为推动我国审计信息化理论的发展,促进我国审计实践与国际的接轨提供参考基础。
[Abstract]:With the rapid development of computer technology, network technology, information technology and accounting information, audit methods and models are advancing with the times. The instantaneous nature of electronic commerce, the timeliness of information reporting and the demand of investors for real-time information have challenged the traditional auditing methods and modes of providing accounting information assurance services. Continuous audit (CA), as a new theory, technology and method of computer audit, meets the real time requirement of audit in the information age. The appearance of IT is impacting on the traditional audit operation mode for a long time. The continuous audit (Continuous Auditing, CA), under IT environment integrates the IT technology into the audit field, and integrates the real time audit, computer aided audit, network audit, off-site audit and so on. Realizing the timely connection and interaction of electronic data between auditors and audited units overcomes the lag of current audit. Its fundamental advantage lies in short reporting interval, wide audit scope, timely tracking of events and strong risk control. In recent years, many professional organizations are committed to the research and promotion of CA. Therefore, the prospective study of continuous audit (CA) has far-reaching significance. Starting from the development of audit and the current common audit mode, the paper puts forward the new direction of IT audit development-continuous audit, and clarifies the meaning, characteristics, elements and conditions of continuous audit (CA). On the basis of introducing the basic principle of continuous audit (CA) system under IT environment, the necessity of implementing continuous audit (CA) is analyzed and expounded. Aiming at the technical problems, the paper systematically studies the continuous audit (CA) and the key technologies involved in its implementation, and constructs the supporting platform of continuous audit (CA). Then, the overall design and implementation steps of CA application software under IT environment are analyzed and discussed in detail. Finally, according to the actual situation of our country, this paper puts forward some concrete suggestions on the construction and implementation of continuous audit (CA) system and points out the further research direction of continuous audit (CA). In order to promote the development of audit information theory in our country, and to promote the practice of auditing in our country and the international practice, it provides a reference basis.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.1

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