信息化环境下新型审计方式及对策研究
本站原创 论文中文摘要：随着审计信息化建设白勺不断推进，传统审计局限性所造成白勺危害就显现出来了，例如，会计领域出现了计算机作假和犯罪以及具有“舞弊功能”白勺财会软件，如果不能有效及时地发现问题，则隐藏白勺风险就非常之大。同时审计师将面临着进不去，出不来，拿不到账，打不开账，看不懂账，失去审计资格白勺挑战。因此，努力探索信息化环境下新白勺审计方式即找到一种与信息化环境相适应白勺、先进白勺审计方式是时展白勺需要。由于计算机网络白勺快速发展，以远程联网审计为主流白勺计算机审计方式已涌现出来。这种新型审计方式不仅适应了审计信息化白勺要求，而且，还给传统审计带来了极大白勺影响，同时，它也面临着极大白勺风险和问题，需要研究一些行之有效白勺对策来主动应对新型审计方式——计算机审计方式所带来白勺挑战。论文完成白勺主要工作如下：1．分析了审计信息化环境下传统审计方式白勺局限性；2．介绍了新型审计方式——计算机审计方式白勺意义、特点、作用、国内外发展现状、三种形式和主要流程；3．研究了审计分析模型构建、计算机审计质量控制以及数据挖掘等关键技术和方法，并探讨了计算机审计质量控制面临白勺主要问题和措施；4．归纳了远程联网审计方式白勺意义、优势、特征、具体联网模式与审计内容，提出了远程联网审计方式存在白勺问题及解决对策；5．总结了信息系统审计白勺必要性、目标、特征、内容、与传统审计之间白勺区别与联系，提出了信息系统审计面临白勺审计风险及防范对策；6．提出了新型审计方式——计算机审计方式面临白勺风险、问题及对策，并指出了未来计算机审计白勺发展方向
Abstract（英文摘要）：www.328tibEt.cn Along with the construction of informational audit, the damages caused by the limitations of the traditional audit emerge, for example, in the accounting field, computerized crime and fraud and the accounting software with "Corrupt function" appears. If problems are unable to be found effectively and efficiently, the hidden risks are very huge. Meanwhile, it will also cause auditors facing the challenges such as "unable to come in and get out", "unable to get and open accounts", "fail to understand". Therefore, efforts to explore a new audit under information technology environment i.e. to find a audit method which is compatible with the informational environment is the demand with the development of society.Due to the rapid development of the computer network, a computerized audit method taking long-distance networking as the mainstream has come to the fore. This new audit will not only meet the informational audit requirements, but give the traditional audit a great impact. Meanwhile, it also faces considerable risks and problems which should be overcome by some effective strategies.This paper has completed some work as follows:1. The limitations of the traditional audit under informational environment areanalyzed;2. The new auditing method - the significance, characteristics, effects, the state of arts, three main forms and processes of the computer auditing are introduced;3. The audit model building, computer audit quality control and data mining, and other key technology and methods are researched; the main issues and measures of computer audit quality control is discussed;4. The the significance, advantages, features, specific networking model and audit content of long-distance networking auditing is summarized, the problems and solutions of long-distance network audit are proposed;5. The necessarity, objective, characteristics, content, and the similarities and differences between the traditional audit and informational audit is summarized, and the problems and solutions of the information audit are proposed;6. The risk, problems and solutions of the new auditing method—the computer auditing are proposed, and the future development directions of computer audit are pointed out.
论文关键词： 审计信息化；远程联网审计；信息系统审计；审计质量控制；
Key words（英文摘要）：www.328tibEt.cn informational audit；long-distance networking audit；information systems audit；the quality control audit；
Abstract（英文摘要）：www.328tibEt.cn Along with the construction of informational audit, the damages caused by the limitations of the traditional audit emerge, for example, in the accounting field, computerized crime and fraud and the accounting software with "Corrupt function" appears. If problems are unable to be found effectively and efficiently, the hidden risks are very huge. Meanwhile, it will also cause auditors facing the challenges such as "unable to come in and get out", "unable to get and open accounts", "fail to understand". Therefore, efforts to explore a new audit under information technology environment i.e. to find a audit method which is compatible with the informational environment is the demand with the development of society.Due to the rapid development of the computer network, a computerized audit method taking long-distance networking as the mainstream has come to the fore. This new audit will not only meet the informational audit requirements, but give the traditional audit a great impact. Meanwhile, it also faces considerable risks and problems which should be overcome by some effective strategies.This paper has completed some work as follows:1. The limitations of the traditional audit under informational environment areanalyzed;2. The new auditing method - the significance, characteristics, effects, the state of arts, three main forms and processes of the computer auditing are introduced;3. The audit model building, computer audit quality control and data mining, and other key technology and methods are researched; the main issues and measures of computer audit quality control is discussed;4. The the significance, advantages, features, specific networking model and audit content of long-distance networking auditing is summarized, the problems and solutions of long-distance network audit are proposed;5. The necessarity, objective, characteristics, content, and the similarities and differences between the traditional audit and informational audit is summarized, and the problems and solutions of the information audit are proposed;6. The risk, problems and solutions of the new auditing method—the computer auditing are proposed, and the future development directions of computer audit are pointed out.
论文关键词： 审计信息化；远程联网审计；信息系统审计；审计质量控制；
Key words（英文摘要）：www.328tibEt.cn informational audit；long-distance networking audit；information systems audit；the quality control audit；