C.M公司SOX-IT内控测试中CAATs的案例研究

发布时间：2018-03-07 17:34

本文选题：信息系统审计　切入点：SOX-IT内控测试　出处：《华东理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：大数据时代,信息系统审计已成为当前最热门的研究方向,主要分为信息技术内部控制审计(简称IT内控审计)与计算机辅助审计技术(Computer Aided Audit Techniques,简称CAATs)。本人所在会计师事务所的咨询机构长期从事信息系统审计,对此有比较深刻的体会。C.M公司所在集团是我国通信行业的大型央企,在美国纽约及中国香港上市。2006年开始,C.M公司为了满足美国资本市场Sarbanes-Oxley Act的要求,每年年底集团内审部都会邀请著名会计师事务所的咨询机构承接C.M公司SOX内控审计项目负责内控测试。信息化对C.M公司的内控审计提出了新的挑战。作为案例研究型论文,本文以C.M公司SOX项目中IT内控测试为例,通过研究内控测试的数据挖掘构想,解决SOX测试现场飞快的工作节奏及大数据问题。本文基于信息系统审计方向的研究,主要涵盖了三大领域：审计、会计信息化、内部控制。全文共分五大章节：绪论、基础理论与基本概念、C.M公司SOX-IT内控测试案例分析、C.M公司SOX-IT内控与CAATs应用、总结与展望。文中以IT内控审计与CAATs的理论分析为基础,重点研究SOX-IT内控测试中CAATs的应用。文章得出的结论是：CAATs的研究结果说明内控测试的数据挖掘构想适用于所有控制点的数据分析,未来信息化企业会更加重视IT内控审计与CAATs,改善SOX测试的薄弱环节。研究的创新点是将数据挖掘构想与内控测试实践相结合,设计出新的SOX测试框架、步骤与方法,完成对IT控制测试的研究,并扩展至对非IT控制点的应用。通过内控职责分离与囚徒困境的博弈关系,实现SOX测试现场的沟通与交流。本文的研究意义在于根据计算机辅助审计技术CAATs在内控测试中的应用研究,将新的内控测试理念应用到现实工作中,提高SOX测试现场的工作质量。
[Abstract]:In big data's time, information system audit has become the most popular research direction. It is mainly divided into information technology internal control audit (IT internal control audit) and computer Aided Audit Techniques. the consulting organization of my accounting firm is engaged in information system audit for a long time. The group in which C.M Company is located is a large state-owned enterprise in China's communications industry, listed in New York and Hong Kong, China. In 2006, the company began to meet the requirements of Sarbanes-Oxley Act in the US capital market. At the end of each year, the internal audit department of the Group will invite the consulting organizations of famous accounting firms to undertake the internal control testing of C.M Company's SOX internal control audit project. Information technology has posed a new challenge to the C.M company's internal control audit. As a case study paper, information technology has brought forward a new challenge to C.M company's internal control audit. This paper takes IT internal control test in SOX project of C.M Company as an example, through studying the idea of data mining of internal control test, solves the problem of rapid working rhythm of SOX test site and big data. This paper is based on the research of information system audit direction. The thesis is divided into five chapters: introduction, basic theory and basic concept SOX-IT internal control test case analysis of C.M company SOX-IT internal control and CAATs application. This paper is based on the theoretical analysis of IT internal control audit and CAATs. The application of CAATs in internal control test of SOX-IT is studied emphatically. The conclusion of this paper is that the data mining conception of the internal control test is applicable to the data analysis of all control points, and the result of the research shows that the concept of data mining of the internal control test is suitable for all control points. In the future, information enterprises will pay more attention to IT internal control audit and CAATs, and improve the weak links of SOX testing. The innovation of the research is to combine the idea of data mining with the practice of internal control testing, and to design a new SOX testing framework, steps and methods. Complete the research on IT control testing, and extend to the application of non-IT control points. The research significance of this paper is to apply the new concept of internal control test to the practical work according to the application research of computer aided audit technology (CAATs) in internal control test. Improve the quality of SOX test site.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F626

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