發(fā)布時間：2018-07-22 21:11

【摘要】： 自20世紀80年代,計算機技術(shù)在各項經(jīng)濟活動中廣泛運用以來,信息技術(shù)迅猛發(fā)展,并正以其廣泛的影響力和強大的生命力向社會活動的各個領(lǐng)域和環(huán)節(jié)迅速擴展和滲透,信息的全球化、數(shù)字化、網(wǎng)絡(luò)化已是勢不可擋。會計網(wǎng)絡(luò)化的迅速發(fā)展不僅使企業(yè)的經(jīng)營方式和管理模式發(fā)生了巨大變化,而且對審計理論和實踐都提出了新的問題和挑戰(zhàn)。 聯(lián)網(wǎng)審計作為一種嶄新的計算機審計理論、技術(shù)和方式,滿足了網(wǎng)絡(luò)時代對審計的需求。它的出現(xiàn)正沖擊著長期以來傳統(tǒng)審計作業(yè)方式,既改變著人們的習(xí)慣意識和傳統(tǒng)思想,也改變著審計系統(tǒng)現(xiàn)行的組織方式和管理方式。然而,由于聯(lián)網(wǎng)審計理論性強、技術(shù)要求高、業(yè)務(wù)和管理方式復(fù)雜、實踐經(jīng)驗缺乏,很多理論、技術(shù)和標(biāo)準等問題還有待研究。所以,對聯(lián)網(wǎng)審計進行前瞻性研究具有深遠的意義。 本文從IT審計的發(fā)展歷程和目前常見的審計模式談起,提出了IT審計發(fā)展的新方向——聯(lián)網(wǎng)審計,明確了聯(lián)網(wǎng)審計的含義,對象,特征和實施聯(lián)網(wǎng)審計的意義,指出了我國聯(lián)網(wǎng)審計工作中存在的主要問題。針對技術(shù)環(huán)節(jié)的問題,本文系統(tǒng)研究了聯(lián)網(wǎng)審計及其實施中涉及的關(guān)鍵技術(shù),構(gòu)建了聯(lián)網(wǎng)審計的支撐平臺。隨后,本文指出聯(lián)網(wǎng)審計應(yīng)以財務(wù)實時報告為前提,通過采用組網(wǎng)技術(shù)搭建審計業(yè)務(wù)網(wǎng)絡(luò),完成數(shù)據(jù)采集、數(shù)據(jù)存儲和數(shù)據(jù)分析等步驟。最后,本文結(jié)合我國實際情況提出了對我國聯(lián)網(wǎng)審計的發(fā)展建議。
[Abstract]:Since the eighties of the 20th century, computer technology has been widely used in various economic activities, information technology has developed rapidly, and with its extensive influence and strong vitality, it is rapidly expanding and infiltrating into various fields and links of social activities. The globalization of information, digitization, network has been irresistible. The rapid development of accounting network not only changes the management mode and management mode of enterprises, but also puts forward new problems and challenges to audit theory and practice. As a new theory, technology and method of computer audit, network audit meets the needs of audit in the network age. Its emergence is impacting the traditional audit operation mode for a long time, which not only changes people's customary consciousness and traditional thought, but also changes the current organization and management mode of audit system. However, due to the strong theoretical nature of network audit, high technical requirements, complex business and management methods, lack of practical experience, many theoretical, technical and standard issues need to be studied. Therefore, the prospective study of network audit has far-reaching significance. Starting from the development course of IT audit and the current common audit mode, this paper puts forward the new direction of IT audit development-network audit, and clarifies the meaning, object, characteristics and significance of implementing network audit. This paper points out the main problems existing in the network audit work in our country. Aiming at the technical problems, this paper systematically studies the key technologies involved in the network audit and its implementation, and constructs the supporting platform of the network audit. Then, this paper points out that network audit should take financial real-time report as the premise, and complete the steps of data acquisition, data storage and data analysis by using networking technology to set up audit business network. Finally, this paper puts forward some suggestions on the development of our country's network audit according to the actual situation in our country.
【學(xué)位授予單位】：天津財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.1

【引證文獻】

相關(guān)碩士學(xué)位論文 前2條

1 吉芳;異構(gòu)ERP數(shù)據(jù)源集成在網(wǎng)絡(luò)審計中的應(yīng)用研究[D];山東科技大學(xué);2010年

2 張曉磊;XBRL網(wǎng)絡(luò)財務(wù)報告披露風(fēng)險的控制研究[D];天津財經(jīng)大學(xué);2008年

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本文編號：2138588