發(fā)布時(shí)間：2018-02-17 05:42

  本文關(guān)鍵詞： 數(shù)據(jù)式審計(jì) 重大錯(cuò)報(bào)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)識(shí)別 風(fēng)險(xiǎn)評(píng)估 風(fēng)險(xiǎn)應(yīng)對(duì)　出處：《東北林業(yè)大學(xué)》2008年碩士論文　論文類型：學(xué)位論文

【摘要】： 隨著信息和網(wǎng)絡(luò)通信技術(shù)、電子商務(wù)的迅猛發(fā)展,傳統(tǒng)的經(jīng)營(yíng)模式將越來(lái)越多的被信息化的網(wǎng)絡(luò)貿(mào)易所取代,計(jì)算機(jī)被越來(lái)越廣泛地運(yùn)用到企業(yè)的各業(yè)務(wù)環(huán)節(jié)中去,自動(dòng)化數(shù)據(jù)處理系統(tǒng)也日益深入地應(yīng)用于會(huì)計(jì)核算和財(cái)務(wù)管理工作中,使會(huì)計(jì)數(shù)據(jù)儲(chǔ)存方式、會(huì)計(jì)數(shù)據(jù)核算手段和方法、會(huì)計(jì)部門的機(jī)構(gòu)設(shè)置、會(huì)計(jì)內(nèi)部控制的方法和措施、所提供會(huì)計(jì)信息的數(shù)量和質(zhì)量等方面都已發(fā)生前所未有的深刻變化,與之有著“血緣關(guān)系”的審計(jì)也面臨著巨大的挑戰(zhàn)。為此,中國(guó)審計(jì)署副審計(jì)長(zhǎng)石愛中提出:在信息化的環(huán)境下,轉(zhuǎn)變視角構(gòu)建計(jì)算機(jī)審計(jì)發(fā)展的未來(lái)——數(shù)據(jù)式審計(jì)模式。在數(shù)據(jù)式審計(jì)模式下,審計(jì)人員面臨的不再是傳統(tǒng)的紙制賬目系統(tǒng),而是計(jì)算機(jī)信息系統(tǒng)和種類繁多的電子數(shù)據(jù)庫(kù)。國(guó)內(nèi)外審計(jì)學(xué)界對(duì)數(shù)據(jù)式審計(jì)模式的研究還處在剛剛起步的階段,本文通過對(duì)數(shù)據(jù)式審計(jì)相關(guān)理論、技術(shù)方法的研究,重新構(gòu)筑審計(jì)風(fēng)險(xiǎn)模型,進(jìn)一步完善了數(shù)據(jù)式審計(jì)的理論體系,大大優(yōu)化了數(shù)據(jù)式審計(jì)環(huán)境,規(guī)范了審計(jì)項(xiàng)目程序,提高了審計(jì)工作效率。因此在數(shù)據(jù)式審計(jì)模式下重新構(gòu)建審計(jì)風(fēng)險(xiǎn)模型具有重大的理論和實(shí)踐意義! 數(shù)據(jù)式審計(jì)是一種全新的審計(jì)模式,審計(jì)環(huán)境、審計(jì)線索、審計(jì)對(duì)象和內(nèi)容、審計(jì)技術(shù)和方法也不同于傳統(tǒng)的審計(jì)模式,數(shù)據(jù)式審計(jì)最大的特點(diǎn)就是直接對(duì)電子數(shù)據(jù)進(jìn)行審計(jì)。本文根據(jù)數(shù)據(jù)式審計(jì)獨(dú)有的特點(diǎn),對(duì)數(shù)據(jù)式審計(jì)、數(shù)據(jù)式審計(jì)風(fēng)險(xiǎn)和數(shù)據(jù)式審計(jì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)等相關(guān)概念進(jìn)行界定,并以數(shù)據(jù)式審計(jì)風(fēng)險(xiǎn)管理理論、數(shù)據(jù)式審計(jì)決策理論、信息系統(tǒng)風(fēng)險(xiǎn)管理理論為理論基礎(chǔ)。分析數(shù)據(jù)式審計(jì)風(fēng)險(xiǎn)的形成原因、對(duì)構(gòu)成審計(jì)風(fēng)險(xiǎn)的影響因素進(jìn)行歸類,確定各個(gè)因素之間的關(guān)系,重新構(gòu)建數(shù)據(jù)式審計(jì)模式下的審計(jì)風(fēng)險(xiǎn)模型。利用模糊綜合評(píng)價(jià)方法,對(duì)構(gòu)成數(shù)據(jù)式審計(jì)風(fēng)險(xiǎn)模型進(jìn)行理論研究和實(shí)證分析。識(shí)別各個(gè)風(fēng)險(xiǎn)因素,確定風(fēng)險(xiǎn)評(píng)價(jià)標(biāo)準(zhǔn),運(yùn)用專家意見法和模糊數(shù)學(xué)的理論和技術(shù),構(gòu)建數(shù)據(jù)式審計(jì)風(fēng)險(xiǎn)評(píng)估模型,并確定評(píng)價(jià)對(duì)象因素集、評(píng)語(yǔ)集和模糊評(píng)價(jià)權(quán)重系數(shù),通過計(jì)算來(lái)對(duì)數(shù)據(jù)式審計(jì)風(fēng)險(xiǎn)進(jìn)行評(píng)估。根據(jù)評(píng)估結(jié)果,確定數(shù)據(jù)式審計(jì)風(fēng)險(xiǎn)的嚴(yán)重程度,運(yùn)用特有的多維分析技術(shù)、數(shù)據(jù)挖掘技術(shù)和數(shù)據(jù)式審計(jì)模型分析技術(shù)對(duì)構(gòu)成數(shù)據(jù)式審計(jì)的風(fēng)險(xiǎn)進(jìn)行剖析,明確數(shù)據(jù)式審計(jì)風(fēng)險(xiǎn)影響因素,消除風(fēng)險(xiǎn)成因中的可控因素,更加有效地降低控制審計(jì)風(fēng)險(xiǎn)。通過對(duì)數(shù)據(jù)式審計(jì)風(fēng)險(xiǎn)總體的定性和定量的分析,針對(duì)數(shù)據(jù)式審計(jì)事前、事中和事后的風(fēng)險(xiǎn),制定數(shù)據(jù)式審計(jì)風(fēng)險(xiǎn)預(yù)防策略、轉(zhuǎn)移策略和控制策略;并在對(duì)數(shù)據(jù)式審計(jì)風(fēng)險(xiǎn)影響要素分層次、分類別的評(píng)估分析的基礎(chǔ)上,對(duì)數(shù)據(jù)式審計(jì)規(guī)劃、開發(fā)、運(yùn)營(yíng)和結(jié)果階段的審計(jì)風(fēng)險(xiǎn)進(jìn)行風(fēng)險(xiǎn)應(yīng)對(duì)策略。本文在數(shù)據(jù)式審計(jì)模式下構(gòu)建風(fēng)險(xiǎn)模型,旨在利用最全面、最系統(tǒng)、最有效的審計(jì)分析方法和應(yīng)用技術(shù),對(duì)大型數(shù)據(jù)庫(kù)、財(cái)務(wù)信息系統(tǒng)和業(yè)務(wù)應(yīng)用系統(tǒng)的風(fēng)險(xiǎn)影響因素進(jìn)行識(shí)別分類、估測(cè)評(píng)價(jià)以及規(guī)避控制,最終做出應(yīng)對(duì)決策,達(dá)到最大的安全保障。
[Abstract]:With the development of information and network communication technology, the rapid development of electronic commerce, the traditional business model will be replaced by more and more trade information network, the computer is more widely applied to the business aspects of enterprise to the automated data processing system has been deeply used in the work of accounting and financial management. The accounting data storage, accounting data and accounting methods, accounting department, accounting methods and measures of internal control, profound changes in the quantity and the quality of the accounting information has already happened unprecedented, with a "blood relationship" audit is also facing great challenges. Therefore, China audit of the Audit Commission Vice love: in the information environment, change from the perspective of the construction of the future development of computer audit data auditing in the data type instance. Meter mode, audit staff is no longer facing the traditional paper accounts system, electronic databases but computer information system and a wide variety of domestic and foreign academic research on audit data auditing is still in its infancy stage, the relevant theory of data auditing, research methods, re build the audit risk the model, the theoretical system of the audit data to further improve greatly optimized data auditing environment, standardize the audit procedures, improve the efficiency of audit work. Therefore the audit data in the model re construction has great theoretical and practical significance of audit risk model!
Data auditing is a new auditing mode, audit environment, audit trail, audit object and content, audit techniques and methods are different from the traditional audit model, characteristics of data auditing is the most direct electronic data audit. According to the characteristics of data audit of the unique of data auditing, for the definition of data type and data audit risk audit risk of material misstatement and other related concepts, and data audits risk management theory, data audit decision theory, the theory of risk management of information system as the theoretical basis. The cause of formation of data audit risk, audit risk factors of classify, determine the relationship between various the factors, to establish the audit risk model data audit mode. Using fuzzy comprehensive evaluation method, a theoretical study of a data audit risk model And the empirical analysis. To identify the various risk factors, determine the risk evaluation criteria, the use of expert advice method and fuzzy mathematics theory and technology, build a data audit risk assessment model, and determine the evaluation factor set, evaluation set and fuzzy evaluation coefficient. Through calculating the data audit risk assessment. According to the evaluation results. To determine the severity of data auditing risk, the use of the unique multi-dimensional analysis, data mining and data audit risk analysis model of a data audit analysis, clear data auditing risk influence factors, eliminate the causes of controllable risk factors, effectively reduce the audit risk control. Through the analysis of the data auditing risk overall qualitative and quantitative, according to the audit data before, during and after the risk of making data audit risk prevention strategies Slightly, transfer strategy and control strategy; and in the data elements of the audit risks of hierarchical analysis, based on the evaluation of the classification, development of data audit planning, risk coping strategies and operating results of a phase of the audit risk. The risk model in the data audit mode, is to use the most comprehensive the most, the most effective audit system, analysis method and application technology of large databases, risk factors of financial information system and business application system classification, evaluation and estimation of avoidance control, finally make a decision to deal with, maximum security.

【學(xué)位授予單位】：東北林業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4;F224

【引證文獻(xiàn)】

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本文編號(hào)：1517355