【摘要】： 隨著審計(jì)信息化建設(shè)的不斷推進(jìn)，傳統(tǒng)審計(jì)局限性所造成的危害就顯現(xiàn)出來(lái)了，例如，會(huì)計(jì)領(lǐng)域出現(xiàn)了計(jì)算機(jī)作假和犯罪以及具有“舞弊功能”的財(cái)會(huì)軟件，如果不能有效及時(shí)地發(fā)現(xiàn)問(wèn)題，則隱藏的風(fēng)險(xiǎn)就非常之大。同時(shí)審計(jì)師將面臨著進(jìn)不去，出不來(lái)，拿不到賬，打不開(kāi)賬，看不懂賬，失去審計(jì)資格的挑戰(zhàn)。因此，努力探索信息化環(huán)境下新的審計(jì)方式即找到一種與信息化環(huán)境相適應(yīng)的、先進(jìn)的審計(jì)方式是時(shí)代發(fā)展的需要。 由于計(jì)算機(jī)網(wǎng)絡(luò)的快速發(fā)展，以遠(yuǎn)程聯(lián)網(wǎng)審計(jì)為主流的計(jì)算機(jī)審計(jì)方式已涌現(xiàn)出來(lái)。這種新型審計(jì)方式不僅適應(yīng)了審計(jì)信息化的要求，而且，還給傳統(tǒng)審計(jì)帶來(lái)了極大的影響，同時(shí)，它也面臨著極大的風(fēng)險(xiǎn)和問(wèn)題，需要研究一些行之有效的對(duì)策來(lái)主動(dòng)應(yīng)對(duì)新型審計(jì)方式——計(jì)算機(jī)審計(jì)方式所帶來(lái)的挑戰(zhàn)。 論文完成的主要工作如下： 1．分析了審計(jì)信息化環(huán)境下傳統(tǒng)審計(jì)方式的局限性； 2．介紹了新型審計(jì)方式——計(jì)算機(jī)審計(jì)方式的意義、特點(diǎn)、作用、國(guó)內(nèi)外發(fā)展現(xiàn)狀、三種形式和主要流程； 3．研究了審計(jì)分析模型構(gòu)建、計(jì)算機(jī)審計(jì)質(zhì)量控制以及數(shù)據(jù)挖掘等關(guān)鍵技術(shù)和方法，并探討了計(jì)算機(jī)審計(jì)質(zhì)量控制面臨的主要問(wèn)題和措施； 4．歸納了遠(yuǎn)程聯(lián)網(wǎng)審計(jì)方式的意義、優(yōu)勢(shì)、特征、具體聯(lián)網(wǎng)模式與審計(jì)內(nèi)容，提出了遠(yuǎn)程聯(lián)網(wǎng)審計(jì)方式存在的問(wèn)題及解決對(duì)策； 5．總結(jié)了信息系統(tǒng)審計(jì)的必要性、目標(biāo)、特征、內(nèi)容、與傳統(tǒng)審計(jì)之間的區(qū)別與聯(lián)系，提出了信息系統(tǒng)審計(jì)面臨的審計(jì)風(fēng)險(xiǎn)及防范對(duì)策； 6．提出了新型審計(jì)方式——計(jì)算機(jī)審計(jì)方式面臨的風(fēng)險(xiǎn)、問(wèn)題及對(duì)策，并指出了未來(lái)計(jì)算機(jī)審計(jì)的發(fā)展方向。
[Abstract]:With the continuous development of audit information construction, the harm caused by the limitation of traditional audit appears. For example, there are computer fraud and crime and financial accounting software with "fraud function" in the field of accounting. If problems are not detected effectively and in time, the hidden risks are enormous. At the same time, auditors will be faced with the challenge of not getting in and out, not getting accounts, not being able to open accounts, not being able to understand accounts, and disqualified from auditing. Therefore, it is the need of the development of the times to explore the new auditing method under the information environment, that is, to find a new audit method which is suitable to the information environment and the advanced audit method is the need of the development of the times. Due to the rapid development of computer network, the main computer audit method based on remote network audit has emerged. This new type of audit method not only meets the requirements of audit informatization, but also brings great influence to traditional audit. At the same time, it also faces great risks and problems. It is necessary to study some effective countermeasures to deal with the challenge brought by the new type of audit-computer audit. The main work of this paper is as follows: 1. The limitations of traditional audit methods under the environment of audit informatization are analyzed. 2.Introduces the significance, characteristic, function, development situation, three forms and main flow of the new audit method-computer audit; 3. The key technologies and methods, such as the construction of audit analysis model, computer audit quality control and data mining, are studied. The main problems and measures of computer audit quality control are discussed. 4. The significance, advantages and characteristics of remote network audit are summarized. Specific networking mode and audit content, put forward the problems and solutions of remote network audit mode. 5. Summarize the necessity, objectives, characteristics of information system audit, The content, the difference and the relation between the information system audit and the traditional audit, and put forward the audit risk faced by the information system audit and the preventive countermeasures; 6. The paper puts forward the risks, problems and countermeasures of a new type of audit method computer audit, and points out the development direction of computer audit in the future.
【學(xué)位授予單位】：合肥工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.1

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前3條

1 陳穎;長(zhǎng)春市電子政務(wù)的計(jì)算機(jī)審計(jì)研究[D];吉林大學(xué);2010年

2 張瑤;基于信息系統(tǒng)的計(jì)算機(jī)審計(jì)研究[D];山西財(cái)經(jīng)大學(xué);2010年

3 張進(jìn);信息化環(huán)境下注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)控制研究[D];安徽農(nóng)業(yè)大學(xué);2012年

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本文編號(hào)：2241100