本文關(guān)鍵詞：基于信息系統(tǒng)的計算機審計研究　出處：《山西財經(jīng)大學》2010年碩士論文　論文類型：學位論文

  更多相關(guān)文章： 信息系統(tǒng) 會計信息系統(tǒng) 計算機審計 計算機輔助審計 信息系統(tǒng)審計 數(shù)據(jù)挖掘

【摘要】： 隨著計算機技術(shù)以及財務(wù)網(wǎng)絡(luò)化和會計信息化的飛速發(fā)展,經(jīng)濟管理活動的廣度和深度也與時俱進。作為經(jīng)濟活動監(jiān)督、評價和鑒證手段的審計,遇到了前所未有的挑戰(zhàn)。國家機關(guān)以及各類企事業(yè)單位都廣泛使用計算機、數(shù)據(jù)庫、網(wǎng)絡(luò)等現(xiàn)代信息技術(shù)作為新的管理手段,傳統(tǒng)的審計方式已經(jīng)無法達到理想的審計效果。面對審計對象的信息化,審計機關(guān)的作業(yè)方式也必須與時俱進做出相應(yīng)的調(diào)整。在此前提下,本文對我國計算機審計的基本理論和實施現(xiàn)狀等問題做了較為全面深入的研究,并對計算機審計的前景做了較為科學的展望。 本文總共分為五部分。第一部分,對計算機審計的研究背景、意義進行了闡述,并簡要介紹了計算機審計的國內(nèi)外研究和應(yīng)用狀況。第二部分,較全面介紹了計算機審計的相關(guān)理論和審計環(huán)境,包括信息系統(tǒng)及會計信息系統(tǒng)的概念、結(jié)構(gòu)以及對審計產(chǎn)生的影響,計算機審計的目的、概念和特點以及審計的兩大內(nèi)容等。第三部分,通過介紹計算機輔助審計的相關(guān)技術(shù)和工具的應(yīng)用,闡述了計算機審計的具體實施過程以及該過程所面臨的風險和風險控制。第四部分,主要是對我國計算機審計中所存在的突出問題進行了探討并對未來的發(fā)展方向進行了展望。第五部分,作為總結(jié)性的內(nèi)容,對本文整體的內(nèi)容做了小結(jié)和綜述,并指出了本文的創(chuàng)新點、主要研究成果和新認識。
[Abstract]:With the rapid development of computer technology and network of financial and accounting information, the breadth and depth of the economic management activities also keep pace with the times. As the economic activities of supervision, evaluation and identification methods of audit, encountered a hitherto unknown challenge. Computers are widely used in state organs and enterprises database, modern information technology such as the new network the means of management, the traditional audit mode has been unable to achieve the ideal effect. In the face of audit audit object information, audit operations must also keep pace with the times to make the corresponding adjustment. Under this premise, to do a comprehensive research on the basic theory of computer audit in China and the status of implementation and other issues, and the computer audit the prospect of more scientific.
This paper is divided into five parts. The first part, the research background of computer audit, expounds the meaning, and briefly introduced the domestic and foreign research and application of computer audit. The second part comprehensively introduces the related theory of computer audit and audit environment, including the concept of information system and accounting information system structure. And the influence on audit, computer audit, and the audit of the concept and characteristics of two parts. The third part, this paper introduces the application of computer aided audit techniques and tools, expounds the risk and risk control are the specific implementation process of computer audit and the process. The fourth part is mainly about problems of computer auditing in China are discussed and the future direction of development are discussed. The fifth part, as a summary of the contents of this. The whole content of the article is summarized and summarized, and the innovation point of this article, the main research results and the new understanding are pointed out.

【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：F239.1

【引證文獻】

相關(guān)碩士學位論文 前2條

1 張進;信息化環(huán)境下注冊會計師審計風險控制研究[D];安徽農(nóng)業(yè)大學;2012年

2 訾亞楠;計算機輔助審計技術(shù)在我國的應(yīng)用狀況研究[D];貴州財經(jīng)大學;2013年

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本文編號：1373576