本文選題：信息化 + 高等學校��； 參考：《湘潭大學》2006年碩士論文

【摘要】： 隨著信息技術的迅猛發(fā)展,信息化程度的不斷提高,我國的高校發(fā)展面臨著巨大的變革。信息技術和信息系統(tǒng)在高校內(nèi)部管理中逐漸被廣泛應用,對高校內(nèi)部審計產(chǎn)生了較大的影響。會計電算化信息系統(tǒng)在高校運用的日趨成熟,使得高校的內(nèi)部控制隨之改變,并呈現(xiàn)出自身的特點�，F(xiàn)代高校審計不僅要利用計算機作為其審計手段,還要把計算機信息系統(tǒng)作為其審計的對象。會計電算化信息系統(tǒng)在信息處理流程、內(nèi)部控制、信息存儲介質(zhì)和存取方式等方面的變化,對高校內(nèi)部審計的審計線索、審計內(nèi)容、審計技術、審計人員的素質(zhì)、審計證據(jù)的評價等方面都產(chǎn)生了影響。為了更好、更充分地發(fā)揮高校內(nèi)部審計的作用,對信息化環(huán)境下的高校內(nèi)部審計工作展開研究,既有理論上的指導意義,又有較大的現(xiàn)實意義。 全文圍繞著高校內(nèi)部審計信息化建設展開論述。首先對高校內(nèi)部審計進行理論闡述,分析了內(nèi)部審計的本質(zhì)和特征,以及加強高校內(nèi)部審計的必要性。然后分析了信息化對高校傳統(tǒng)內(nèi)部審計的影響,高校內(nèi)部審計信息化建設的現(xiàn)狀以及發(fā)展趨勢。在此基礎上著重對高校內(nèi)部審計的運作模式進行了分析,本文認為會計電算化系統(tǒng)內(nèi)部控制的審計是高校內(nèi)部審計的關鍵步驟和核心基礎,良好的內(nèi)部控制將有利于信息系統(tǒng)的安全與完整,并保證系統(tǒng)所提供信息的真實與可靠。綜上所述,本文提出了高校內(nèi)部審計信息化建設的具體策略,即提高審計地位強化信息化意識、設置審計委員會、實施審計項目外包、積極探索審計方法的創(chuàng)新、培養(yǎng)適應信息化環(huán)境的審計隊伍、以及努力建設高校內(nèi)部審計信息系統(tǒng)等。文章最后以對某高校收費系統(tǒng)的審計進行實證分析。
[Abstract]:With the rapid development of information technology and the continuous improvement of information technology, the development of colleges and universities in China is facing tremendous changes.Information technology and information system have been widely used in the internal management of colleges and universities, which has had a great impact on the internal audit of colleges and universities.The application of computerized accounting information system in colleges and universities is maturing day by day, which makes the internal control of colleges and universities change with it and presents its own characteristics.Modern university audit should not only use computer as its audit means, but also take computer information system as its audit object.Accounting computerized information system changes in information processing process, internal control, information storage medium and access mode, audit clue, audit content, audit technology, quality of auditors, etc.Audit evidence evaluation and other aspects of the impact.In order to give full play to the role of internal audit in colleges and universities, it is of theoretical and practical significance to study the work of internal audit in colleges and universities under the information environment.The full text revolves around the university internal audit informationization construction to launch the elaboration.Firstly, this paper expounds the theory of the internal audit in colleges and universities, analyzes the essence and characteristics of the internal audit, and the necessity of strengthening the internal audit in colleges and universities.Then it analyzes the influence of informatization on traditional internal audit of colleges and universities, the present situation and development trend of informatization construction of internal audit in colleges and universities.On this basis, the paper analyzes the operation mode of internal audit in colleges and universities. This paper holds that the audit of internal control in computerized accounting system is the key step and core foundation of internal audit in colleges and universities.Good internal control will be beneficial to the security and integrity of the information system and ensure the authenticity and reliability of the information provided by the system.To sum up, this paper puts forward the specific strategies of internal audit informatization construction in colleges and universities, that is, enhancing audit status, strengthening information consciousness, setting up audit committee, carrying out audit project outsourcing, and actively exploring the innovation of audit methods.To train the audit team to adapt to the information environment, and to build the internal audit information system of colleges and universities.At the end of this paper, an empirical analysis is made on the audit of the charging system in a certain university.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.45

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本文編號：1756757