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论文编号：	8956
作者编号：	2120143013
上传时间：	2016/12/12 13:10:27
中文题目：	我国企业内部审计信息保障研究
英文题目：	Research on the information assurance of enterprise internal audit in China
指导老师：	徐建华
中文关键字：	信息保障;信息化;内部审计;内部审计信息化
英文关键字：	information assurance; informatization; internal audit; informationnalized internal auditing
中文摘要：	由于计算机科学和网络技术的飞速发展，特别是“互联网＋”作为国策的提出和实施，对我国政治、经济、社会、文化、军事等领域产生了巨大而深远的影响。在此背景下的企业生存渠道和管理方式也正在发生全方位的变革。其中随着计算机技术在会计学、审计学领域的应用日益广泛，会计电算化、审计信息化的进程逐步加快。 任何先进技术都是一把双刃剑，高科技的运用在给审计带来便利的同时，也带来了新的风险。最突出的就是信息化系统自身的风险问题。同时，信息化技术人才的缺乏也使审计工作人员不适应审计信息化的要求，信息的可伪性不易得到察觉。所以审计信息化存在的最大问题就是信息化背景下的内部审计信息保障问题。特别是由于审计工作的特点使得信息保障显的更为重要。因为，内部审计工作主要是审计主体的智力投入和付出，对物质资源消耗少，对信息资源的数量、质量要求高依赖性强。而审计工作的“纪检”问责的功能，使审计主体在搜集审计信息时，有时面临审计客体不配合的尴尬局面。为此，企业内部审计信息保障工作引起了众多学者的关注。 本文以信息资源管理的理论和实践作为观察和研究信息保障的逻辑起点，通过对F公司的实证调研，诊断出企业内部审计信息保障工作中存在的问题，构建内部审计信息保障机制，设计内部审计信息保障质量标准体系，以更好的推进内部审计信息化工作的发展。 首先对内部审计、内部审计信息化、内部审计信息保障等诸多概念进行了界定，归纳梳理我国企业内部审计信息化发展历程，在总结内部审计信息化对内部审计机构设置、内部审计人员的文化素质、审计方式、范围和内容的积极影响的同时，指出企业内部审计信息化带来的新的风险和挑战。其次，结合计算机审计和联网审计的流程和特点，分析出计算机审计、联网审计的信息保障的举措。主要论述信息化系统自身产生的风险、审计人员的业务和道德风险及规避措施。最后，对F公司进行实证调研，按照内部审计工作的纵向维度，分述了内审规划阶段、内审实施阶段、内审反馈阶段的信息保障机制的具体内容，具体设计“五?三”信息保障质量标准体系测度模型。这一模型的设计，对企业而言具有很强的可操作性。又特别强调了内部审计信息保障工作的企业风险文化建设机制内容和企业审计信息系统建设的前提要领。在对今后的研究中，要对“五?三”信息保障质量标准体系测度模型进行具体细化分解，对每一个的测度进行科学设计评估的具体权重系数和量化指标数值，各个企业也可根据自身实际情况进行具体设计，使审计信息得以保障，充分发挥出内部审计的最大效能，为企业的顺利发展进行风险预警，为企业的“商海”航行保驾护航。
英文摘要：	With the rapid development of computer science and network technology as well as the implementation and influencing of the "Internet +" as a national policy, The formation of the information society not only be a fact in our casual, but also make a great and far-reaching influence on economic, social, political and military of our country.Under the background, the survival and themanagement way of the enterprise are undergoing comprehensive change.Computer science is increasingly widely used in the field ofaccounting, auditing,speeding upthe process of accounting computerization and auditing information. Well, any advanced technology is a double-edged sword, the using of the high-tech bring much convenience, at the same time, also bring new risks, the most important prominent is the problem of information system risk. At the same time, the lack of information technology talents making the audit staffunadapted to this audit informatization.So, the information assurance is one of the biggest problems under the background of informatization of internal audit, especially because of the characteristic of the audit work makes the information assurance more important. Internal audit work is mainly involving intelligence input and output of people, this job don’t need much material resource, it depends on the amount of information resources and high quality requirements of information resource.But audit work like discipline inspection work, auditors always meet embarrassing situation like audit objects didn’t cooperate with audit subjects. Therefore, enterprise internal audit information assurance will catch many scholars’attention. Based on the information resources management theory and practice,through the empirical research of F Company,diagnosis of the problems existing in the enterprise internal audit information assurance work, build internal audit information guarantee mechanism, design of model of information assurance, To better promote the development of internal audit informatization. First, I defined the some concepts like internal audit, information assurance, internal audit information, organized the development course in our country enterprisesinternal audit information.At the same time, point out the enterprise internal audit informatization brings new risks and challenges. Secondly,combining with the computer audit and network audit process, concluded plan that two assurance measurement.These measurements mainly about risk of information system itself, the auditor’s business and moral risk, and methods about these problems and risks.Finally, the empirical research of F Company finds out the existing problems of internal audit information assurance. According to the vertical dimension of internal audit work, the construction ofthe internal audit information assurance mechanism and information assurance quality standard system measure model, include information assurance mechanism of specific content of the internal audit planning stage, implementation stage, and internal feedback stage, also design five-three information assurance quality standard system model. This model has a strong operability tothe enterprise, meanwhile it emphasizes on the content of enterprise risk culture construction mechanism of the internal audit information security and the premise of the construction of enterprise audit information system. In the future research, we need the specific refinement decomposition of five-three information assurance of quality standard system model, the scientific design of each measure, and the evaluation of specific weightcoefficient and quantitative indicators. Enterprises could design according to their actual situation,makethe audit information assurance better, and give full play to the maximum efficiency of internal audit, which make the early risk warning for the smooth development of enterprises, and escort for the business market of the enterprises.
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