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會(huì)計(jì)電算化對(duì)企業(yè)內(nèi)部審計(jì)的影響
畢業(yè)論文
會(huì)計(jì)電算化對(duì)企業(yè)內(nèi)部審計(jì)的影響
摘 要：計(jì)算機(jī)在會(huì)計(jì)中的應(yīng)用，改變了會(huì)計(jì)數(shù)據(jù)處理的方式，因而給內(nèi)部審計(jì)工作帶來(lái)了新的課題。隨著信息技術(shù)的迅猛發(fā)展，電算化系統(tǒng)功能日臻完善，系統(tǒng)更加多樣與復(fù)雜，審計(jì)人員將面臨更為嚴(yán)峻的挑戰(zhàn)。目前，在現(xiàn)代的計(jì)算機(jī)應(yīng)用環(huán)境下，我國(guó)基本上還是沿襲傳統(tǒng)手工審計(jì)方式，而國(guó)內(nèi)理論研究和實(shí)踐應(yīng)用水平還不能適應(yīng)信息技術(shù)的迅速發(fā)展。
本文主要論述了3個(gè)方面的問(wèn)題：即會(huì)計(jì)電算化信息系統(tǒng)下企業(yè)內(nèi)部審計(jì)的基本情況；會(huì)計(jì)電算化對(duì)企業(yè)內(nèi)部審計(jì)內(nèi)容、技術(shù)和方法，審計(jì)程序和審計(jì)風(fēng)險(xiǎn)，審計(jì)準(zhǔn)則等所產(chǎn)生的影響；并針對(duì)會(huì)計(jì)電算化所帶來(lái)的對(duì)企業(yè)內(nèi)部審計(jì)的影響采取相應(yīng)的措施以推動(dòng)企業(yè)內(nèi)部審計(jì)適應(yīng)會(huì)計(jì)電算化。
關(guān)鍵詞：會(huì)計(jì)電算化 內(nèi)部審計(jì) 影響
The Influences with The Computerized Accounting Information System to Enterprise Internal Audit
Abstract：With the application of computer in accounting, the method of accounting data is changed. It is a new subject to auditor. With the development of Information Technology, the function of Computerized Accounting Information System (CAIS) is various and complex. There are many great challenges in the future audit work. Presently, under the condition of applying Computerized Accounting, Handworker audit is still our main method. In addition, the level of the audit theories and practices can’t adapt to the fast development of Information Technology.
This article mainly discussed three questions: Namely, the basic situation of enterprise internal audit under the computerized accounting information system; the influences with the computerized accounting information system to the contents 、the methods 、the audit programs 、the audit disks, the audit criteria and so on. The corresponding measures and methods we should take to impel the enterprise internal audit to adapt to the accounting by Electronic Data Processing.
Key words: CAIS; audit; influence
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