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目前网络审计的困境探析

来源:学术堂 作者:陈老师
发布于:2017-01-03 共2662字
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  摘 要
  
  互联网是信息革命的重要标志,方便了人们的学习和工作。在这个大背景之下,网络对企业的会计工作以及审计的理论研究都提出了新的挑战。审计的目标环境、工作区域、难易程度与以往的审计相比有了较大的不同,致使传统模式下的审计方法和理念,乃至人员的知识结构的构成已经跟不上新的时代变化了。同以往纸质环境下的审计相比,互联网下的审计应有人员组织安排、全新的流程、新的质量控制制度、全新的决策方法、新的程序和方法都有所改变。可以说,网络审计是当下审计从业人员所面临的一个新的挑战,也是一个难点。所以,对网络审计的探究同样具有理论上的意义和现实意义。
  
  本文主要采用了文献研究和实际相结合的方法。笔者在阅读了目前理论和实务界的主要研究文献的基础之上,对其进行了总结和分析,充分肯定和吸取前人的成果,同时也指出目前现有的研究成果存在的不足与空白以及传统审计在面对网络会计信息系统时的局限。最后,结合在会计师事务所进行的实习和调研,提出完善网络审计风险的对策和建议。
  
  全文共分六个部分:第一部分绪论,简要概述了互联网经济的高速发展对于网络审计风险有何意义,同时又介绍了当前国内国外对于网络审计风险的研究现状。
  
  除此之外也阐述了本文主要采取了文献研究法,规范研究法,规范与实际结合的方法对此问题进行研究。第二部分网络审计概述,主要阐述了网络审计的概念及方法和程序。第三部分主要讨论了当前网络审计所面临的风险及其特征。第四部分对于审计风险的要素构成及成因结合实例进行了分析。第五部分对于应对网络审计风险,针对性的提出了完善企业财务系统网络化建设、加强思想道德品质的修养、加强审计师专业素质的培养,适当改进审计收费标准和加强内部控制制度管理 的对策。第六部分总结全文,提出防范网络审计风险的重要性,及实有效地发挥审计的监督和服务作用。
  
  关键词:网络审计 网络审计风险 财务信息系统
  
  ABSTRACT
  
  The Internet is an important symbol of the information revolution, is convenient forpeople tostudy and work. All over the world are connected through the Internet, theworld economy and human life has had the earth shaking change. In this background, thedevelopment of network accounting and puts forward a new challenge to the theory andpractice of auditing. Audit of the external environment, business scope, and thecomplexity of the audit risk and audit compared to the traditional had the very big change,causes the traditional audit mode,procedure and the traditional audit institutions, auditstaff has been unable to meet the needs of new situation It can be said that the networkaudit is a new hot spot in front of the audit, also is a difficulty, with the objectiverequirements andrealistic meaning for the study of the theory and practice of networkaudit.This paper mainly uses the normative research and practical method of combining.
  
  After reading the research literature based on the theory and practice, has carried on thesummary and analysis, fully affirmed and learn from previous results, points out thedeficiency and blank of the present research results and limitations of existing traditionalaudit in the face of network accounting information system. At the same time, combinedin Ruihua CPA practiceand research, put forward to perfect the network audit riskcountermeasures and suggestions.
  
  The full text is divided into four parts:
  
  The first part is the introduction, which briefly outlined in the Internet rapideconomic development under the background of the network audit risk is what meaning,but alsointr oduced the current domestic and foreign research on status of network auditrisk. In addition, elaborated this article mainly adopts the method of literature research,normative research method, research norms and practical approach to this problem. Thesecond part of the network audit summary, mainly expounds the concept of the networkaudit and the method and program, the third part mainly discusses the risk and thecharacteristic of the network audit is facing a time, combined with the fourth part is theanalysis of factors about how to deal with the network audit risk. The fifth part of thenetwork audit risk, and puts forward the countermeasures. Finally, according to thecurrent network audit challenges and risks, audit theory, audit legislation and standards,audit system risk control, audit personnel training aspects put forward the correspondingcountermeasures, and puts forward:closely rely on the development of science andtechnology, reduce risk, improve the efficiency of the audit work with advanced ITtechnology methods; to develop the network audit,continuous auditing a higher stage ofnetwork, the computer aided audit to continuous,dynamic, real-time monitoring andauditing of the direction of development, more fully, more effective use of auditsupervision and service function.
  
  Key Words: Network audit Network audit risk Financial information system


  目 录
  
  摘要
  
  ABSTRACT
  
  绪论
  
  0.1 研究背景和意义
  
  0.2 文献综述
  
  0.2.1 国内文献综述
  
  0.2.2 国外文献综述
  
  0.3 研究思路和方法
  
  0.3.1 研究思路
  
  0.3.2 研究方法
  
  1 网络审计概述
  
  1.1 网络审计的概念和发展
  
  1.2 网络审计的特点
  
  1.3 网络审计的程序和方法
  
  1.3.1 网络审计的程序
  
  1.3.2 网络审计的方法
  
  2 当前网络审计面临的风险
  
  2.1 网络审计风险概念
  
  2.2 网络审计风险的种类
  
  2.2.1 系统性风险
  
  2.2.2 黑客引发的病毒危害风险
  
  2.2.3 内部人员的操作风险
  
  2.3 网络审计风险特征
  
  3 影响网络审计风险的因素分析
  
  3.1 财务信息系统的网络化及其开放性
  
  3.2 审计人员的道德水准和风险意识
  
  3.3 网络环境下的专业胜任能力
  
  3.4 国内会计师事务所收费模式
  
  4 对于网络审计风险的对策
  
  4.1 完善企业财务系统网络化建设
  
  4.2 加强思想道德品质的修养
  
  4.3 加强专业素质的培养
  
  4.4 适当改进审计收费模式
  
  4.5 加强内部控制制度的管理
  
  结论
  
  参考文献
  
  致谢
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