本文選題：信息系統(tǒng)　切入點(diǎn)：網(wǎng)絡(luò)化　出處：《安徽財(cái)經(jīng)大學(xué)》2014年碩士論文

【摘要】：近年來(lái),隨著計(jì)算機(jī)技術(shù)在財(cái)務(wù)處理、管理控制環(huán)節(jié)的不斷應(yīng)用,企業(yè)信息化進(jìn)程成為主流趨勢(shì),對(duì)于傳統(tǒng)會(huì)計(jì)、審計(jì)的理論與實(shí)踐來(lái)說(shuō),則面臨著新一輪的問(wèn)題及挑戰(zhàn)。在高度集成的信息系統(tǒng)中企業(yè)運(yùn)行生產(chǎn)經(jīng)營(yíng)業(yè)務(wù)活動(dòng),企業(yè)越來(lái)越依賴于信息系統(tǒng),這就亟需審計(jì)來(lái)評(píng)估信息技術(shù)風(fēng)險(xiǎn),進(jìn)一步健全與完善信息系統(tǒng)內(nèi)部控制,從而有效管理及降低風(fēng)險(xiǎn)發(fā)生的可能性。在此情形下,信息系統(tǒng)審計(jì)應(yīng)運(yùn)而生,受重視程度越來(lái)越高。信息系統(tǒng)審計(jì)所審計(jì)的是被審計(jì)單位信息的效益性、安全性以及可靠性,審計(jì)人員是否足夠重視內(nèi)部控制和風(fēng)險(xiǎn)直接決定了信息系統(tǒng)審計(jì)的形成。傳統(tǒng)內(nèi)部控制出現(xiàn)了一些新特點(diǎn),一般來(lái)說(shuō),被審單位的信息系統(tǒng)越可靠、越安全,那么其財(cái)務(wù)信息質(zhì)量就越有保障。因此,審計(jì)人員需要重點(diǎn)了解和審查計(jì)算機(jī)系統(tǒng)的處理和控制職能,審計(jì)對(duì)象從傳統(tǒng)的紙質(zhì)會(huì)計(jì)資料轉(zhuǎn)化為經(jīng)濟(jì)活動(dòng)的合法性、效益性和信息系統(tǒng)本身的完整性、可靠性及安全性。雖然信息系統(tǒng)審計(jì)發(fā)展時(shí)間較短,但其不僅促使審計(jì)技術(shù)持續(xù)更新和廣泛應(yīng)用,而且重要性程度不斷增強(qiáng)。信息系統(tǒng)審計(jì)代表了新形勢(shì)下審計(jì)發(fā)展的一個(gè)重要方向。 本論文較為系統(tǒng)的分析了計(jì)算機(jī)、網(wǎng)絡(luò)技術(shù)的應(yīng)用對(duì)傳統(tǒng)審計(jì)理論和實(shí)務(wù)的影響,計(jì)算機(jī)網(wǎng)絡(luò)技術(shù)環(huán)境下的電子商務(wù)高度集成了企業(yè)的業(yè)務(wù)信息與財(cái)務(wù)信息,審計(jì)的理論與方法發(fā)生了重大變革,會(huì)計(jì)電算化、網(wǎng)絡(luò)化財(cái)務(wù)對(duì)審計(jì)線索、審計(jì)內(nèi)容、審計(jì)技術(shù)方法、審計(jì)環(huán)境和安全控制都產(chǎn)生了重要的影響；網(wǎng)絡(luò)經(jīng)濟(jì)中信息系統(tǒng)審計(jì)的對(duì)象也從傳統(tǒng)審計(jì)的會(huì)計(jì)報(bào)表及其他資料轉(zhuǎn)化為經(jīng)濟(jì)活動(dòng)的原始資料和信息系統(tǒng)本身,傳統(tǒng)意義上的單據(jù)、憑證和賬簿等紙質(zhì)記錄以計(jì)算機(jī)信息的形式在網(wǎng)上交互并存儲(chǔ)在磁性介質(zhì)中。論文還探討了信息系統(tǒng)審計(jì)的概念、內(nèi)容、產(chǎn)生影響、流程與方法,系統(tǒng)闡述了信息系統(tǒng)審計(jì)的理論架構(gòu)。在信息系統(tǒng)審計(jì)的實(shí)務(wù)部分,論文就系統(tǒng)開發(fā)、內(nèi)部控制兩方面的過(guò)程審計(jì)進(jìn)行了分析,針對(duì)不同審計(jì)目標(biāo)提出相應(yīng)的審計(jì)關(guān)注事項(xiàng)。最后強(qiáng)調(diào)開展信息系統(tǒng)審計(jì)的必要性,結(jié)合我國(guó)信息系統(tǒng)審計(jì)面臨問(wèn)題,提出幾點(diǎn)建議。
[Abstract]:In recent years, with the continuous application of computer technology in financial processing and management control, the process of enterprise informatization has become the mainstream trend, for the traditional accounting, audit theory and practice, In a highly integrated information system, enterprises are running production and business activities, and enterprises are increasingly dependent on information systems, which requires an audit to assess information technology risks. Further improve and perfect the information system internal control, so as to effectively manage and reduce the possibility of risk. In this case, the information system audit came into being, The information system audit audit is about the efficiency, security and reliability of the information of the audited unit. Whether auditors pay enough attention to internal control and risk directly determines the formation of information system audit. Traditional internal control has some new characteristics. Generally speaking, the more reliable the information system of the auditee, the more secure. Therefore, auditors need to focus on understanding and examining the processing and control functions of computer systems, and the object of audit should be transformed from traditional paper accounting materials into the legitimacy of economic activities. Efficiency and integrity, reliability and security of the information system itself. Although the development of information system auditing is relatively short, it not only promotes the continuous updating and wide application of audit technology, The information system audit represents an important direction of audit development under the new situation. This paper systematically analyzes the influence of the application of computer and network technology on the traditional audit theory and practice. The electronic commerce under the environment of computer network technology highly integrates the business information and financial information of the enterprise. Great changes have taken place in the theory and method of audit, accounting computerization, network finance have had important influence on audit clue, audit content, audit technique method, audit environment and security control. In the network economy, the object of information system audit is also transformed from the traditional audited accounting statements and other materials to the original information and information system of economic activities, the documents in the traditional sense, The paper also discusses the concept, content, influence, flow and method of information system audit. In the practical part of information system audit, the paper analyzes the process audit of system development and internal control. Finally, the necessity of carrying out the information system audit is emphasized, and some suggestions are put forward according to the problems faced by the information system audit in our country.
【學(xué)位授予單位】：安徽財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F239.22

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