本文關(guān)鍵詞： 電子審計證據(jù) 計算機(jī)審計 企業(yè)信息系統(tǒng) 審計軟件　出處：《太原理工大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：目前,信息化正按照諾蘭階段理論所揭示的客觀規(guī)律從單項應(yīng)用發(fā)展到融合滲透階段,信息化的這種發(fā)展趨勢使社會各個領(lǐng)域發(fā)生了全面而深刻的變革,審計工作勢必也受到影響。隨著信息技術(shù)的快速發(fā)展,交易的電子化、會計記錄的電子化對審計工作產(chǎn)生了沖擊,如何順應(yīng)信息化的發(fā)展趨勢已是審計人員不得不面對的問題。信息化審計環(huán)境下傳統(tǒng)的審計線索在這里中斷、隱蔽了,傳統(tǒng)的審計證據(jù)采集方法有的已不適用,取證工作變得困難。此外,交易和記錄的電子化對審計證據(jù)的使用也產(chǎn)生了很大的影響,如何對采集到的電子審計證據(jù)進(jìn)行有效的保全、科學(xué)的分析、合理的使用,越來越受到人們的關(guān)注和重視。 目前我國電子審計證據(jù)的采集還存在很多不足之處,采集到的審計證據(jù)使用過程中也存在不少問題。我國對于電子審計證據(jù)的采集和使用范圍相對狹窄,尤其是審計人員趨向于使用紙質(zhì)化的證據(jù),即使取得證據(jù)的過程可能采用電子化手段,在使用時往往將電子化的信息轉(zhuǎn)變?yōu)榧堎|(zhì)文件。很顯然我國電子審計證據(jù)的采集和使用現(xiàn)狀已經(jīng)不再適應(yīng)信息技術(shù)發(fā)展的需要,所以作為審計人員必須清楚的認(rèn)識到我國在電子審計證據(jù)采集和使用方面存在哪些不足之處,弄清楚造成不足的原因,這樣才能夠使電子審計證據(jù)的采集和使用緊跟信息化前進(jìn)的腳步,提高審計工作的效率。 本文針對我國計算機(jī)審計存在的一些問題,鑒于國內(nèi)外計算機(jī)審計都是從電子數(shù)據(jù)處理開始逐步開展和完善的,本文以信息化環(huán)境下電子審計證據(jù)的采集和使用為重點(diǎn)進(jìn)行研究。首先,明確了在信息化環(huán)境下電子審計證據(jù)的含義,并對構(gòu)成電子審計證據(jù)來源的電子化數(shù)據(jù)和信息進(jìn)行了分類,從而界定了研究對象的特性和范圍；其次,本文深入調(diào)查和了解目前我國在電子審計證據(jù)采集與使用方面的基本現(xiàn)狀,并分析了電子審計證據(jù)未被廣泛采集和使用的原因,為后面采集與使用相關(guān)策略的研究提供了依據(jù)；最后,本文對信息化環(huán)境下電子審計證據(jù)采集策略和使用策略分別進(jìn)行研究,其中采集策略的研究中較詳細(xì)的介紹了信息化環(huán)境下電子審計證據(jù)的采集程序,同時從具體的實(shí)施方案著手設(shè)計了動態(tài)采集系統(tǒng),以期望能夠?qū)﹄娮訉徲嬜C據(jù)實(shí)現(xiàn)實(shí)時采集。 論文所做的主要工作及創(chuàng)新之處：一是為了對電子審計證據(jù)的采集和使用現(xiàn)狀進(jìn)行客觀分析,本文閱讀大量文獻(xiàn)并進(jìn)行了調(diào)查研究,從而為客觀的分析現(xiàn)狀和提出合理的解決策略做了大量的基礎(chǔ)工作；二是通過對我國電子審計證據(jù)采集和使用現(xiàn)狀的分析,對存在的問題進(jìn)行深入的研究并提出改進(jìn)策略；三是通過在前面了解調(diào)查的基礎(chǔ)上設(shè)計了電子審計證據(jù)動態(tài)采集系統(tǒng),以期望能夠在一定程度上解決電子審計證據(jù)的實(shí)時采集問題。
[Abstract]:At present, according to the objective law revealed by Nolan stage theory, informatization is developing from single application to fusion and permeation stage. This trend of informatization has made a comprehensive and profound change in all fields of society. With the rapid development of information technology, the computerization of transactions and the computerization of accounting records will have an impact on the audit work. How to adapt to the development trend of information has become a problem that auditors have to face. Under the information audit environment, the traditional audit clue is interrupted, hidden, and some of the traditional audit evidence collection methods are no longer applicable. In addition, electronic transactions and records also have a great impact on the use of audit evidence, how to effectively preserve the collected electronic audit evidence, scientific analysis. Rational use, more and more people's attention and attention. At present, there are still many deficiencies in the collection of electronic audit evidence in our country, and there are many problems in the process of using the collected audit evidence. The scope of collection and use of electronic audit evidence in our country is relatively narrow. In particular, auditors tend to use paper-based evidence, even though the process of obtaining evidence may be electronic. In the use of electronic information is often converted into paper documents. It is clear that the collection and use of electronic audit evidence in China has no longer adapted to the needs of the development of information technology. Therefore, as an auditor, we must clearly recognize the deficiencies in the collection and use of electronic audit evidence in China, and find out the reasons for the deficiencies. Only in this way can the collection and use of electronic audit evidence keep up with the pace of informatization and improve the efficiency of audit work. This paper aims at some problems existing in computer audit in our country, in view of the fact that the computer audit at home and abroad is carried out and perfected step by step from the electronic data processing. This paper focuses on the collection and use of electronic audit evidence in the information environment. Firstly, the meaning of electronic audit evidence in the information environment is clarified. The electronic data and information which constitute the source of electronic audit evidence are classified, and the characteristics and scope of the research object are defined. Secondly, this paper makes a thorough investigation and understanding of the basic situation of electronic audit evidence collection and use in China, and analyzes the reasons why electronic audit evidence has not been widely collected and used. It provides the basis for the research of collecting and using related strategies. Finally, this paper studies the collection strategy and use strategy of electronic audit evidence in the information environment, in which the acquisition strategy of the electronic audit evidence collection procedures are introduced in detail. At the same time, the dynamic acquisition system is designed from the concrete implementation scheme, in order to realize the real-time collection of electronic audit evidence. The main work and innovation of this paper are as follows: firstly, in order to objectively analyze the current situation of collection and use of electronic audit evidence, this paper reads a large number of literature and carries on investigation and research. Therefore, a lot of basic work has been done for the objective analysis of the present situation and the putting forward of reasonable solutions. Second, through the analysis of the current situation of the collection and use of electronic audit evidence in China, the existing problems are deeply studied and the improvement strategies are put forward. The third is to design the electronic audit evidence dynamic collection system based on the previous investigation, in order to solve the real-time collection of electronic audit evidence to a certain extent.
【學(xué)位授予單位】：太原理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2011
【分類號】：F239.1

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 曹洪澤;劉強(qiáng);;聯(lián)網(wǎng)審計及其關(guān)鍵技術(shù)研究[J];北京理工大學(xué)學(xué)報;2006年07期

2 陳偉;劉思峰;邱廣華;;計算機(jī)審計中一種基于孤立點(diǎn)檢測的數(shù)據(jù)處理方法[J];商業(yè)研究;2006年17期

3 張芳;論電子商務(wù)對會計核算流程的影響[J];財經(jīng)論叢(浙江財經(jīng)學(xué)院學(xué)報);2000年06期

4 許永斌,俞淑仙;企業(yè)信息化對審計取證的影響及其對策[J];財會通訊(學(xué)術(shù)版);2005年01期

5 付娟;;審計證據(jù)的三角互證法[J];財會月刊;2006年01期

6 劉錦芳;;談電子賬簿審計證據(jù)及其質(zhì)量控制[J];財會月刊;2007年07期

7 趙小敏,陳慶章;計算機(jī)取證的研究現(xiàn)狀和展望[J];計算機(jī)安全;2003年10期

8 盧加元;;計算機(jī)聯(lián)網(wǎng)審計的成本模型研究[J];中國管理信息化;2008年03期

9 馬立林;李紅;;基于SaaS的中小企業(yè)信息化模式探討[J];中國管理信息化;2009年02期

10 嘉寧;會計師事務(wù)所可利用電子郵件獲取審計證據(jù)[J];中國注冊會計師;2001年03期

相關(guān)碩士學(xué)位論文 前8條

1 房桃峻;通用審計軟件系統(tǒng)的分析與設(shè)計研究[D];福州大學(xué);2004年

2 董霞;會計信息系統(tǒng)審計研究[D];天津財經(jīng)大學(xué);2006年

3 戴路;基于電子商務(wù)環(huán)境下的網(wǎng)絡(luò)審計研究[D];西南財經(jīng)大學(xué);2006年

4 張茂燕;論我國的信息系統(tǒng)審計[D];廈門大學(xué);2005年

5 陳莉麗;ERP信息系統(tǒng)的外部審計分析[D];暨南大學(xué);2007年

6 譚敏;計算機(jī)動態(tài)取證關(guān)鍵技術(shù)研究[D];中南大學(xué);2007年

7 周榮;計算機(jī)取證系統(tǒng)中的電子證據(jù)防篡改研究[D];電子科技大學(xué);2009年

8 楊偉;基于多核的入侵防御系統(tǒng)的研究[D];電子科技大學(xué);2009年

，

本文編號：1455723