本文選題：持續(xù)審計 + 技術實現(xiàn)方法　； 參考：《山東財經(jīng)大學》2012年碩士論文

【摘要】：近年來，國內舞弊事件發(fā)生日益普遍，性質日漸惡劣，對企業(yè)、社會造成的危害也日趨嚴重。與此同時，IT和網(wǎng)絡技術迅猛發(fā)展、網(wǎng)絡財務報告在越來越多的企業(yè)和組織中得到普及。這些變化對審計的實時性、持續(xù)性、動態(tài)性提出了更高要求。傳統(tǒng)的審計方式已經(jīng)不再適應市場的需求，持續(xù)審計應運而生。內部審計作為企業(yè)價值鏈中的關鍵一環(huán)，要適應經(jīng)濟和技術環(huán)境的變化，也需要采用持續(xù)審計方法，維持企業(yè)的競爭優(yōu)勢。 本文分別從理論和實際應用兩個方面對持續(xù)審計進行探討。首先運用規(guī)范研究方法，闡述持續(xù)審計相關理論，然后通過調查問卷等實證研究方法，對持續(xù)審計進行了應用分析。本文共有四部分內容：第一部分，介紹持續(xù)審計的相關內涵、特征、理論基礎及產(chǎn)生和發(fā)展過程，搭建一個完整的理論框架；第二部分，通過對持續(xù)審計運行條件、技術實現(xiàn)方法、審計系統(tǒng)模型、審計程序的深入探討，試構建一個適合我國的持續(xù)審計模型；第三部分，通過調查問卷結果，，分析我國持續(xù)審計開展現(xiàn)狀，指出阻礙持續(xù)審計發(fā)展的因素主要包括審計準則、審計技術、運行成本、管理者支持、組織協(xié)調性和審計人員素質六個方面；第四部分，針對阻礙持續(xù)審計開展的因素，從法律法規(guī)、理念基礎、人員素質和技術手段四個方面提出持續(xù)審計有效運行的保障措施。 本文的主要創(chuàng)新點有：第一，理論研究視角獨特，從持續(xù)審計的概念、特征、理論基礎等構成要素入手，比較傳統(tǒng)審計方法與持續(xù)審計方法的異同，研究持續(xù)審計技術實現(xiàn)方法，進而提出所構建的應用模型；第二，采用調查問卷的方法考察我國持續(xù)審計開展現(xiàn)狀，有針對性的發(fā)現(xiàn)和解決問題；第三，采用了交叉學科研究方法，同時運用審計學科和計算機學科知識；第四，本文研究內容比較新穎，尤其是關于審計模型的內容，國內相關研究較少，本文在參考國外有關文獻的基礎上，提出了創(chuàng)新觀點，希望能對進一步的研究起到拋磚引玉的作用。
[Abstract]:In recent years, domestic fraud has become more and more common, and the harm to enterprises and society is becoming more and more serious. At the same time, with the rapid development of IT and network technology, network financial report is popularized in more and more enterprises and organizations. These changes put forward higher requirements for real-time, continuous and dynamic audit. The traditional audit method has no longer adapted to the needs of the market, continuous audit emerged as the times require. As a key link in the enterprise value chain, internal audit also needs to adopt a continuous audit method to adapt to the changes in the economic and technological environment. In order to maintain the competitive advantage of enterprises, this paper discusses the continuous audit from two aspects: theory and practice. In this paper, we first use the normative research method to explain the relevant theories of continuous auditing, and then through the questionnaire and other empirical research methods, we analyze the application of continuous auditing. There are four parts in this paper: the first part introduces the connotation, characteristics, theoretical basis, production and development process of continuous audit, and sets up a complete theoretical framework, the second part, through the continuous audit operating conditions, Technical realization method, audit system model, audit procedure, try to build a continuous audit model suitable for our country. The third part, through the questionnaire results, analyze the current situation of continuous audit in our country. It is pointed out that the factors hindering the development of continuous audit mainly include audit standard, audit technology, operation cost, manager support, organizational coordination and auditor's quality. From four aspects of laws and regulations, concept foundation, personnel quality and technical means, this paper puts forward the guarantee measures of effective operation of continuous audit. The main innovations of this paper are as follows: first, the theoretical research perspective is unique, from the concept and characteristics of continuous audit, Starting with the theoretical basis and other constituent elements, this paper compares the similarities and differences between the traditional audit method and the continuous audit method, studies the realization method of continuous audit technology, and then puts forward the applied model constructed. Second, Using questionnaire to investigate the current situation of continuous audit in China, to find and solve the problems; third, to use the cross-disciplinary research method, at the same time, to use the knowledge of audit and computer science; fourth, The research content of this paper is relatively novel, especially the content of audit model, the domestic related research is relatively few. Based on the reference of foreign literature, this paper puts forward the innovative point of view, hoping to play an important role in the further research.
【學位授予單位】：山東財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2012
【分類號】：F239.45

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本文編號：2001383