ZY集团内部审计信息系统应用研究

发布时间：2018-10-18 18:36

【摘要】：内部审计是企业治理的组成部分,在企业经营过程中占重要地位。尤其对于子公司众多的集团企业来说,内部审计更是完善企业治理的一把利刃。它站在集团公司的视角,采用科学规范的方法,对集团相关的风险管理、控制和治理进行评估和改进,同时对内部审计跨层级进行多维度的监督,以确保集团目标得以实现。然而传统针对会计及附属于会计系统的内部审计,已经难以满足集团的需求。随着内部审计重要性的提高及信息技术的发展,企业从自身特点出发,建立属于自己的内部审计系统也逐渐提上日程。在内部审计基础理论和风险管理与控制理论的基础下,本文重点对ZY集团的审计信息系统进行介绍和分析,探索在信息化背景下如何将信息系统应用于内部审计工作。在本文中,首先介绍了研究背景和意义,并且对国内外文献综述做了相关总结,重点阐述了内部审计信息系统在国内外的发展流程和作用演变。然后对内部审计信息系统的相关概念、特点、内容以及应用意义等进行梳理。接着,介绍分析ZY集团审计系统的章节,该章节对ZY集团的审计流程系统和ZY集团的审计综合管理平台都进行的详细的介绍。同时,对ZY集团的内部审计信息系统应用进行研究,分析其系统的功效,指出不足。最后是对ZY集团审计系统的建议,重点给出针对以上问题的参考意见,总结研究结果,提出相关研究展望。本文的创新点在于,现今关于内部审计和信息化的论文层出不穷,但是将两者结合分析的论文不多,深入探讨的案例研究则更少。ZY集团主体业务较多,同时混业经营的集团公司是现在资本市场的一种新型经济体,而在混业集团的内部审计工作中如何应用独立审计系统也有待深入研究。
[Abstract]:Internal audit is an integral part of corporate governance and plays an important role in the business process. Especially for a large number of subsidiary group enterprises, internal audit is a knife to improve corporate governance. From the perspective of group company, it adopts the scientific and normative method to evaluate and improve the risk management, control and governance of the group. At the same time, it carries on the multi-dimensional supervision to the internal audit in order to ensure the realization of the group's goal. However, the traditional accounting and internal audit attached to the accounting system has been difficult to meet the needs of the group. With the improvement of the importance of internal audit and the development of information technology, it is gradually put on the agenda for enterprises to set up their own internal audit system according to their own characteristics. Based on the basic theory of internal audit and the theory of risk management and control, this paper focuses on the introduction and analysis of the audit information system of ZY Group, and explores how to apply the information system to the work of internal audit under the background of information technology. In this paper, first introduced the research background and significance, and domestic and foreign literature review made a related summary, focusing on the internal audit information system at home and abroad in the development process and role evolution. Then the internal audit information system related concepts, characteristics, content and application significance are combed. Then, the chapter of ZY group audit system is introduced, which introduces the audit process system of ZY group and the comprehensive audit management platform of ZY group in detail. At the same time, the application of internal audit information system of ZY Group is studied, the effectiveness of the system is analyzed, and the deficiency is pointed out. The last part is the suggestion of ZY group audit system, which focuses on the reference of the above problems, summarizes the research results, and puts forward the related research prospects. The innovation of this paper is that there are many papers on internal audit and information technology, but there are not many papers on the combination of the two, and fewer case studies are discussed in depth. There are more main business in ZY Group. At the same time, the mixed group company is a new type of economy in the capital market, and how to apply the independent audit system in the internal audit work of the mixed group also needs to be deeply studied.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.45

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