發(fā)布時間：2018-06-24 02:00

  本文選題：IT + 信息系統(tǒng)�。� 參考：《復(fù)旦大學(xué)》2008年碩士論文

【摘要】： 隨著信息技術(shù)(IT)的迅速發(fā)展,信息系統(tǒng)在企業(yè)中被廣泛應(yīng)用,信息系統(tǒng)架構(gòu)變得日趨復(fù)雜,傳統(tǒng)的內(nèi)部審計面臨著新的挑戰(zhàn)。本文分別從傳統(tǒng)內(nèi)審部門的組織架構(gòu)、審計人員的知識結(jié)構(gòu)、審計的工具方法以及審計結(jié)果的有效性等方面進行分析,分析了傳統(tǒng)的內(nèi)部審計在IT環(huán)境下的局限性。本文認為傳統(tǒng)的審計方法已不適應(yīng)IT環(huán)境的需要,內(nèi)部審計實踐必須實施變革才能適應(yīng)新環(huán)境下的要求。 目前國內(nèi)企業(yè)的信息化應(yīng)用水平已經(jīng)達到了比較高的程度,但是IT環(huán)境下的內(nèi)部審計理論和實踐還處于相對落后的水平。本文進行了IT環(huán)境下內(nèi)部審計實踐的探討,分析了傳統(tǒng)審計向IT環(huán)境下的現(xiàn)代審計轉(zhuǎn)型的可行性和帶來的收益,列舉了業(yè)界領(lǐng)先公司的實踐經(jīng)驗,并以數(shù)據(jù)分析技術(shù)在審計項目中的實際應(yīng)用作為案例,更多地從實踐的角度上進行示范,以提供業(yè)界借鑒,共同促進內(nèi)部審計業(yè)務(wù)的提高。 本文通過對最新內(nèi)部審計理論和實踐的分析研究,分析了傳統(tǒng)審計在IT環(huán)境下的局限性,探討了IT環(huán)境下內(nèi)部審計在組織結(jié)構(gòu)、人員知識結(jié)構(gòu)、審計對象和審計工具方法等方面的變革,以及綜合審計和連續(xù)監(jiān)控技術(shù)等新方法的應(yīng)用所帶來的收益,探討了在IT環(huán)境下內(nèi)部審計實踐操作的方法。最后,本文提出了發(fā)展IT環(huán)境下的內(nèi)部審計的政策建議,建議今后內(nèi)部審計應(yīng)當(dāng)開展綜合審計業(yè)務(wù)、廣泛應(yīng)用基于CAATs的數(shù)據(jù)分析技術(shù)和發(fā)展連續(xù)監(jiān)控技術(shù)。
[Abstract]:With the rapid development of information technology (IT), information systems are widely used in enterprises, information system architecture becomes more and more complex, traditional internal audit is facing new challenges. This paper analyzes the limitations of the traditional internal audit in IT environment from the aspects of the organization structure of the traditional internal audit department, the knowledge structure of the auditors, the methods of audit tools and the effectiveness of the audit results. This paper holds that the traditional audit methods are not suitable for the needs of IT environment, and the internal audit practice must be reformed to meet the requirements of the new environment. At present, the level of information application in domestic enterprises has reached a relatively high level, but the theory and practice of internal audit in the IT environment is still relatively backward. This paper discusses the practice of internal audit in IT environment, analyzes the feasibility and benefits of the transition from traditional audit to modern audit in IT environment, and enumerates the practical experience of leading companies in the industry. Taking the practical application of data analysis technology in audit project as a case, more demonstration is made from the point of view of practice in order to provide reference to the industry and jointly promote the improvement of internal audit business. Through the analysis of the latest internal audit theory and practice, this paper analyzes the limitations of the traditional audit in the IT environment, and discusses the organizational structure and personnel knowledge structure of the internal audit in the IT environment. The reform of audit objects and methods of audit tools, and the benefits from the application of new methods such as comprehensive audit and continuous monitoring technology, are discussed in this paper, and the practical operation methods of internal audit in IT environment are discussed. Finally, this paper puts forward some policy suggestions for the development of internal audit in IT environment, and suggests that internal audit should develop comprehensive audit business in the future, and widely use CAATs based data analysis technology and develop continuous monitoring technology.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.45

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 張昊;基于ERP環(huán)境下的內(nèi)部控制體系研究[D];天津大學(xué);2010年

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本文編號：2059478