本文選題：信息系統(tǒng)審計 + COBIT　； 參考：《重慶理工大學》2017年碩士論文

【摘要】：隨著經(jīng)濟發(fā)展與科技進步,信息系統(tǒng)在現(xiàn)代社會中扮演著越來越重要的角色。信息科技在帶給我們便捷、高效的同時,也帶來較大的風險。信息系統(tǒng)審計是利用審計技術,對信息系統(tǒng)安全性、可靠性及有效性進行審查及評價的過程,能夠較為有效防范和化解信息系統(tǒng)風險。稅務部門作為重要的經(jīng)濟管理部門,歷來高度重視信息化工作,從2013年金稅三期系統(tǒng)上線推廣,到2015年全國稅務系統(tǒng)“互聯(lián)網(wǎng)+稅務”戰(zhàn)略全面推進,都表明稅務信息化進程走在了政府部門前列。稅務部門在享受信息化福利的同時,也面臨著嚴峻的信息系統(tǒng)風險。因此,如何有效防控信息系統(tǒng)風險,是稅務部門必須正視的重要問題。信息系統(tǒng)審計能夠幫助稅務部門控制信息系統(tǒng)風險,提高信息系統(tǒng)效率。加之,目前比較缺乏針對稅務信息系統(tǒng)審計的研究,所以開展稅務部門信息系統(tǒng)審計研究具有一定意義。本文主要分為以下六個部分:第一部分為緒論:分析了信息化發(fā)展現(xiàn)狀及稅務部門面臨的信息系統(tǒng)風險,指出開展稅務部門信息系統(tǒng)審計研究的意義;分析國內外信息系統(tǒng)審計研究現(xiàn)狀,提出了本文的研究目標、內容、方法及創(chuàng)新點;第二部分為相關理論基礎:主要是對本文參考的COBIT理論、審計相關理論及風險管理理論進行闡述;第三部分為現(xiàn)狀分析:在實地調研X地方稅務局的基礎上,評價其信息化建設、信息系統(tǒng)審計現(xiàn)狀,指出其存在的問題;第四部分為信息系統(tǒng)審計指標體系設計及系統(tǒng)開發(fā):首先,在指標設計原則的指導下,從管理控制、應用控制、網(wǎng)絡控制和安全控制等四個方面,設計了X地方稅務局信息系統(tǒng)審計指標體系;其次,明確審計指標的內容及評價標準,并利用層次分析法確定了各級指標的權重;最后,按照確定的指標體系及權重,設計開發(fā)了X地方稅務局信息系統(tǒng)審計評價系統(tǒng);第五部分為信息系統(tǒng)審計案例分析:主要是利用所設計的審計指標體系及評價系統(tǒng),嘗試性的對該局稅收風險管理信息系統(tǒng)開展審計,指出其存在的問題,提出相關建議;第六部分為總結與建議:主要是提出本文的結論、建議及不足之處。本文研究成果主要有三個方面:第一,設計了一套比較合理的X地方稅務局信息系統(tǒng)審計指標體系;第二,利用Power Designer等工具開發(fā)了X地方稅務局信息系統(tǒng)審計評價系統(tǒng);第三,利用所構建的指標體系及評價系統(tǒng)對X地方稅務局稅收風險管理信息系統(tǒng)開展審計,指出其存在的問題,提出相關建議。本文將理論研究與應用實踐相結合,希望能為規(guī)范稅務部門信息系統(tǒng)審計提供一定的借鑒和幫助。
[Abstract]:With the development of economy and science and technology, information system plays a more and more important role in modern society. Information technology brings us convenience and efficiency, but also brings great risks. Information system audit is a process of examining and evaluating the security, reliability and effectiveness of information system by means of audit technology, which can effectively prevent and resolve the risk of information system. As an important economic management department, the tax department has always attached great importance to the information work, from the introduction of the third phase of the gold tax system in 2013 to the promotion of the "Internet tax" strategy of the national tax system in 2015. All show that the tax information process in the forefront of government departments. The tax department is enjoying the information welfare, but also faces the severe information system risk. Therefore, how to effectively prevent and control the risk of information systems, tax departments must face up to the important issue. Information system audit can help tax department to control the risk of information system and improve the efficiency of information system. In addition, there is a lack of research on tax information system audit at present, so it is meaningful to carry out the research on tax department information system audit. This paper is divided into the following six parts: the first part is the introduction: it analyzes the current situation of information development and the risk of information system faced by the tax department, and points out the significance of the research on the information system audit of the tax department; This paper analyzes the current situation of information system audit at home and abroad, and puts forward the research objectives, contents, methods and innovations of this paper. The second part is the relevant theoretical basis: the COBIT theory, which is mainly referred to in this paper, The third part is the analysis of the current situation: on the basis of field investigation and investigation of X Local Taxation Bureau, the author evaluates the information construction, the current situation of information system audit, and points out the existing problems. The fourth part is the information system audit index system design and system development: first, under the guidance of the index design principle, from four aspects: management control, application control, network control and security control. The information system audit index system of X local tax bureau is designed. Secondly, the content and evaluation standard of audit index are defined, and the weight of index at all levels is determined by AHP. Finally, according to the determined index system and weight, Design and develop the information system audit evaluation system of X local tax bureau. The fifth part is the information system audit case analysis: mainly using the designed audit index system and evaluation system, Try to audit the tax risk management information system, point out its existing problems, put forward the relevant recommendations; the sixth part is a summary and recommendations: mainly put forward the conclusions, recommendations and shortcomings of this paper. The research results of this paper are as follows: first, a set of reasonable auditing index system of information system of local tax bureau is designed; second, the audit and evaluation system of information system of local tax bureau is developed by using Power Designer and other tools; third, the audit evaluation system of information system of local tax bureau is developed. This paper uses the index system and evaluation system to audit the tax risk management information system of X Local Taxation Bureau, points out its existing problems, and puts forward some relevant suggestions. This article combines the theory research with the application practice, hoping to provide certain reference and help for standardizing the tax department information system audit.
【學位授予單位】：重慶理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F812.42

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本文編號：1776267