苏州高博软件技术职业学院学生毕业设计（论文）报告院系国际商务系专业会计电算化班级1447姓名王姚雨学号014364724设计（论文）题目信息系统环境下审计风险的特征与控制对策研究指导教师李东娇起迄日期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.........................................................................................................................................................1研究背景、目的及意义....................................................................................................................................1研究背景...................................................................................................................................................1研究目的...................................................................................................................................................1研究意义...................................................................................................................................................1第2章信息环境下审风险理论综述....................................................................................................................2信息环境下审计风险概念..................................................................
