本文選題：內(nèi)部審計(jì) + 內(nèi)部審計(jì)信息化�。� 參考：《哈爾濱商業(yè)大學(xué)》2017年碩士論文

【摘要】：隨著大數(shù)據(jù)時(shí)代的到來(lái),人們?cè)絹?lái)越多地利用信息技術(shù)滿(mǎn)足自己的生活、工作需要。為了更好地適應(yīng)現(xiàn)代審計(jì)工作要求,內(nèi)部審計(jì)也發(fā)生了許多的變化。在信息化環(huán)境下的內(nèi)部審計(jì)過(guò)程中,審計(jì)人員依靠著互聯(lián)網(wǎng)這樣一個(gè)大平臺(tái),通過(guò)互聯(lián)網(wǎng)獲取海量的數(shù)據(jù)、資料,并通過(guò)一些先進(jìn)的技術(shù)手段,用更短的時(shí)間對(duì)這些數(shù)據(jù)進(jìn)行挖掘、分析,完成審計(jì)監(jiān)督職責(zé),達(dá)到審計(jì)目標(biāo)。目前,越來(lái)越多的企業(yè)更希望利用信息技術(shù)開(kāi)展內(nèi)部審計(jì)工作,從而使企業(yè)向更好的方向發(fā)展。但是國(guó)內(nèi)內(nèi)部審計(jì)信息化工作剛剛有了一些起色,還遠(yuǎn)遠(yuǎn)未到成熟階段,存在各方面的問(wèn)題,比如內(nèi)部審計(jì)信息化程度不高,內(nèi)部審計(jì)人員綜合素質(zhì)低,審計(jì)信息化發(fā)展缺少實(shí)踐經(jīng)驗(yàn)等等。如何能很好地利用信息技術(shù)發(fā)展企業(yè)內(nèi)部審計(jì),使其成為內(nèi)部審計(jì)行業(yè)中不可或缺的主要載體,是整個(gè)審計(jì)行業(yè)都需要研究的問(wèn)題。論文利用文獻(xiàn)分析法、對(duì)比分析法與案例分析法相結(jié)合的方式,對(duì)內(nèi)部審計(jì)信息化相關(guān)問(wèn)題進(jìn)行研究。首先在對(duì)國(guó)內(nèi)外內(nèi)部審計(jì)信息化有關(guān)文獻(xiàn)的回顧與整理后,并結(jié)合企業(yè)內(nèi)部審計(jì)信息化的相關(guān)理論,對(duì)內(nèi)部審計(jì)、審計(jì)信息化、內(nèi)部審計(jì)信息化等相關(guān)的概念進(jìn)行介紹和闡述。然后對(duì)信息化環(huán)境下的內(nèi)部審計(jì)進(jìn)行分析,采取對(duì)比分析法,將傳統(tǒng)內(nèi)部審計(jì)與內(nèi)部審計(jì)信息化進(jìn)行對(duì)比,闡述內(nèi)部審計(jì)信息化發(fā)展的優(yōu)勢(shì),表明內(nèi)部審計(jì)信息化發(fā)展的重要意義。接下來(lái)通過(guò)介紹X公司內(nèi)部審計(jì)情況,指出其在內(nèi)部審計(jì)過(guò)程中所面臨的問(wèn)題并分析原因。最后針對(duì)具體問(wèn)題為X公司內(nèi)部審計(jì)構(gòu)建信息化系統(tǒng),并據(jù)此提出完善X公司內(nèi)部審計(jì)信息化的保障措施,希望能對(duì)其他企業(yè)內(nèi)部審計(jì)信息化提供一些建議和思路,促進(jìn)企業(yè)內(nèi)部審計(jì)向著更好的方向發(fā)展。
[Abstract]:With the advent of the era of big data, more and more people use information technology to meet their lives and work. In order to better adapt to the requirements of modern audit work, many changes have taken place in the internal audit. In the process of internal audit under the information environment, the auditors rely on a large platform such as the Internet, through each other. Internet access to massive data, data, and through a number of advanced technical means, using a shorter time to excavate, analyze, and complete the audit oversight responsibilities, to achieve the audit goals. At present, more and more enterprises want to use information technology to carry out internal audit work, so that the enterprise will develop to a better direction. The internal audit information work has just been a few colors, and far from the mature stage, there are various problems, such as the low degree of internal audit information, the low comprehensive quality of internal auditors, the lack of practical experience in the development of audit information, and so on. How to make good use of information technology to develop internal audit of enterprises so as to make it possible As an indispensable carrier in the internal audit industry, the whole audit industry needs to be studied. The paper uses the method of literature analysis, the comparative analysis method and the case analysis method to study the problems related to the internal audit information. First, the literature review and collation of internal and foreign internal audit information are reviewed and arranged. After that, the related concepts of internal audit, audit information and internal audit information are introduced and expounded in combination with the relevant theories of enterprise internal audit information. Then the internal audit under the information environment is analyzed and comparative analysis is adopted to compare the traditional internal audit with the internal audit information, and to elaborate the internal audit. The advantages of the information development show the importance of the development of the internal audit information. Then by introducing the internal audit of X company, it points out the problems faced in the process of internal audit and analyzes the reasons. Finally, the information system is built for the internal audit of X company, and the internal audit of the X company is improved. Information security measures, hoping to provide some suggestions and ideas for other enterprises internal audit informatization, and promote the development of enterprise internal audit in a better direction.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.45

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