信息系统环境下审计风险的特征与控制对策研究分析 财务会计学专业VIP专享VIP免费

中文摘要跟着市场货币的创立，审计在货币活动中的范围越来越明显了。人民对审计风险的意识也极其看重了。在管账的同时，会计电脑化的趋势，让古老的审计办法和审计能力做出来不同的变化，但因为目前注册会计师对计算机管账的系统的认识有限度，所以在认识审计的过程中往往产生许许多多的困难，这无非给审计工作带来了更多的危害。本片论文就是讨论计算机环境下审计风险的特征，并想出了控制危害的各种对策。在电脑方面，审计风险给电脑上有了一定的深刻影响，但是在企业进行面临内部控制的和内部管理的时候，也会出现一些小小的改革。文分为五个部分：首先，是对企业内部控制审计的概述；第二，国内外商业内部控制审计近况三，信息化环境下企业审计存在的问题与危害。四是信息环境下内部审计应该接纳的措施最后是本文的结论部分。关键词:审计风险审计危害内部控制AbstractWiththeestablishmentofthemarketcurrency,thescopeoftheauditinthemonetaryactivitiesisbecomingmoreandmoreobvious.People'sawarenessofauditriskisalsoveryimportant.Thecashieratthesametime,thetrendofaccountingcomputerization,sothattheancientauditmethodsandauditabilitymakedifferentchanges,butbecauseofthecurrentunderstandingoftheCPAsystemofcomputercashierlimited,sooftenhavemanydifficultiesinunderstandingtheauditprocess,whichbringsmoreharmthantoauditwork.Thispaperistodiscussthecharacteristicsofauditriskunderthecomputerenvironment,andcomeupwithvariousmeasurestocontroltherisk.Inthecomputer,theauditrisktothecomputerhasaprofoundimpact,butinthefaceofinternalcontrolandinternalmanagement,therewillbesomesmallreform.Thispaperisdividedintofiveparts:first,itisanoverviewoftheenterpriseinternalcontrolaudit;second,domesticandforeigncommercialinternalcontrolauditstatusofthethree,theinformationenvironmentofenterpriseauditproblemsandhazards.Fouristheinternalauditoftheinformationenvironmentshouldbeacceptedmeasuresarethelastpartofthispaper.KeywordsAuditriskAudithazardinternalcontrols目录中文摘要..............................................................................................................IAbstract.......................................................................................................................II第1章绪论.............................................................................................................11.1研究背景、目的及意义..................................................................................11.1.1研究背景................................................................................................11.1.2研究目的................................................................................................11.1.3研究意义................................................................................................1第2章信息环境下审风险理论综述.......................................................................22.1信息环境下审计风险概念..............................................................................22.2信息环境下审计风险的特征..........................................................................22.2.1环境审计下的客观性............................................................................22.2.2信息环境审计下的普遍性....................................................................22.2.3信息环境审计下的潜在性....................................................................22.2.4信息环境审计下的偶然性....................................................................32.2.5信息环境审计下的可控性................