摘 要
互聯網是信息革命的重要標志，方便了人們的學習和工作。在這個大背景之下，網絡對企業的會計工作以及審計的理論研究都提出了新的挑戰。審計的目標環境、工作區域、難易程度與以往的審計相比有了較大的不同，致使傳統模式下的審計方法和理念，乃至人員的知識結構的構成已經跟不上新的時代變化了。同以往紙質環境下的審計相比，互聯網下的審計應有人員組織安排、全新的流程、新的質量控制制度、全新的決策方法、新的程序和方法都有所改變?？梢哉f，網絡審計是當下審計從業人員所面臨的一個新的挑戰，也是一個難點。所以，對網絡審計的探究同樣具有理論上的意義和現實意義。
本文主要采用了文獻研究和實際相結合的方法。筆者在閱讀了目前理論和實務界的主要研究文獻的基礎之上，對其進行了總結和分析，充分肯定和吸取前人的成果，同時也指出目前現有的研究成果存在的不足與空白以及傳統審計在面對網絡會計信息系統時的局限。最后，結合在會計師事務所進行的實習和調研，提出完善網絡審計風險的對策和建議。
全文共分六個部分：第一部分緒論，簡要概述了互聯網經濟的高速發展對于網絡審計風險有何意義，同時又介紹了當前國內國外對于網絡審計風險的研究現狀。
除此之外也闡述了本文主要采取了文獻研究法，規范研究法，規范與實際結合的方法對此問題進行研究。第二部分網絡審計概述，主要闡述了網絡審計的概念及方法和程序。第三部分主要討論了當前網絡審計所面臨的風險及其特征。第四部分對于審計風險的要素構成及成因結合實例進行了分析。第五部分對于應對網絡審計風險，針對性的提出了完善企業財務系統網絡化建設、加強思想道德品質的修養、加強審計師專業素質的培養，適當改進審計收費標準和加強內部控制制度管理 的對策。第六部分總結全文，提出防范網絡審計風險的重要性，及實有效地發揮審計的監督和服務作用。
關鍵詞：網絡審計 網絡審計風險 財務信息系統
ABSTRACT
The Internet is an important symbol of the information revolution, is convenient forpeople tostudy and work. All over the world are connected through the Internet, theworld economy and human life has had the earth shaking change. In this background, thedevelopment of network accounting and puts forward a new challenge to the theory andpractice of auditing. Audit of the external environment, business scope, and thecomplexity of the audit risk and audit compared to the traditional had the very big change,causes the traditional audit mode,procedure and the traditional audit institutions, auditstaff has been unable to meet the needs of new situation It can be said that the networkaudit is a new hot spot in front of the audit, also is a difficulty, with the objectiverequirements andrealistic meaning for the study of the theory and practice of networkaudit.This paper mainly uses the normative research and practical method of combining.
After reading the research literature based on the theory and practice, has carried on thesummary and analysis, fully affirmed and learn from previous results, points out thedeficiency and blank of the present research results and limitations of existing traditionalaudit in the face of network accounting information system. At the same time, combinedin Ruihua CPA practiceand research, put forward to perfect the network audit riskcountermeasures and suggestions.
The full text is divided into four parts:
The first part is the introduction, which briefly outlined in the Internet rapideconomic development under the background of the network audit risk is what meaning,but alsointr oduced the current domestic and foreign research on status of network auditrisk. In addition, elaborated this article mainly adopts the method of literature research,normative research method, research norms and practical approach to this problem. Thesecond part of the network audit summary, mainly expounds the concept of the networkaudit and the method and program, the third part mainly discusses the risk and thecharacteristic of the network audit is facing a time, combined with the fourth part is theanalysis of factors about how to deal with the network audit risk. The fifth part of thenetwork audit risk, and puts forward the countermeasures. Finally, according to thecurrent network audit challenges and risks, audit theory, audit legislation and standards,audit system risk control, audit personnel training aspects put forward the correspondingcountermeasures, and puts forward:closely rely on the development of science andtechnology, reduce risk, improve the efficiency of the audit work with advanced ITtechnology methods; to develop the network audit,continuous auditing a higher stage ofnetwork, the computer aided audit to continuous,dynamic, real-time monitoring andauditing of the direction of development, more fully, more effective use of auditsupervision and service function.
Key Words: Network audit Network audit risk Financial information system
目 錄
摘要
ABSTRACT
緒論
0.1 研究背景和意義
0.2 文獻綜述
0.2.1 國內文獻綜述
0.2.2 國外文獻綜述
0.3 研究思路和方法
0.3.1 研究思路
0.3.2 研究方法
1 網絡審計概述
1.1 網絡審計的概念和發展
1.2 網絡審計的特點
1.3 網絡審計的程序和方法
1.3.1 網絡審計的程序
1.3.2 網絡審計的方法
2 當前網絡審計面臨的風險
2.1 網絡審計風險概念
2.2 網絡審計風險的種類
2.2.1 系統性風險
2.2.2 黑客引發的病毒危害風險
2.2.3 內部人員的操作風險
2.3 網絡審計風險特征
3 影響網絡審計風險的因素分析
3.1 財務信息系統的網絡化及其開放性
3.2 審計人員的道德水準和風險意識
3.3 網絡環境下的專業勝任能力
3.4 國內會計師事務所收費模式
4 對于網絡審計風險的對策
4.1 完善企業財務系統網絡化建設
4.2 加強思想道德品質的修養
4.3 加強專業素質的培養
4.4 適當改進審計收費模式
4.5 加強內部控制制度的管理
結論
參考文獻
致謝
互聯網是信息革命的重要標志，方便了人們的學習和工作。在這個大背景之下，網絡對企業的會計工作以及審計的理論研究都提出了新的挑戰。審計的目標環境、工作區域、難易程度與以往的審計相比有了較大的不同，致使傳統模式下的審計方法和理念，乃至人員的知識結構的構成已經跟不上新的時代變化了。同以往紙質環境下的審計相比，互聯網下的審計應有人員組織安排、全新的流程、新的質量控制制度、全新的決策方法、新的程序和方法都有所改變?？梢哉f，網絡審計是當下審計從業人員所面臨的一個新的挑戰，也是一個難點。所以，對網絡審計的探究同樣具有理論上的意義和現實意義。
本文主要采用了文獻研究和實際相結合的方法。筆者在閱讀了目前理論和實務界的主要研究文獻的基礎之上，對其進行了總結和分析，充分肯定和吸取前人的成果，同時也指出目前現有的研究成果存在的不足與空白以及傳統審計在面對網絡會計信息系統時的局限。最后，結合在會計師事務所進行的實習和調研，提出完善網絡審計風險的對策和建議。
全文共分六個部分：第一部分緒論，簡要概述了互聯網經濟的高速發展對于網絡審計風險有何意義，同時又介紹了當前國內國外對于網絡審計風險的研究現狀。
除此之外也闡述了本文主要采取了文獻研究法，規范研究法，規范與實際結合的方法對此問題進行研究。第二部分網絡審計概述，主要闡述了網絡審計的概念及方法和程序。第三部分主要討論了當前網絡審計所面臨的風險及其特征。第四部分對于審計風險的要素構成及成因結合實例進行了分析。第五部分對于應對網絡審計風險，針對性的提出了完善企業財務系統網絡化建設、加強思想道德品質的修養、加強審計師專業素質的培養，適當改進審計收費標準和加強內部控制制度管理 的對策。第六部分總結全文，提出防范網絡審計風險的重要性，及實有效地發揮審計的監督和服務作用。
關鍵詞：網絡審計 網絡審計風險 財務信息系統
ABSTRACT
The Internet is an important symbol of the information revolution, is convenient forpeople tostudy and work. All over the world are connected through the Internet, theworld economy and human life has had the earth shaking change. In this background, thedevelopment of network accounting and puts forward a new challenge to the theory andpractice of auditing. Audit of the external environment, business scope, and thecomplexity of the audit risk and audit compared to the traditional had the very big change,causes the traditional audit mode,procedure and the traditional audit institutions, auditstaff has been unable to meet the needs of new situation It can be said that the networkaudit is a new hot spot in front of the audit, also is a difficulty, with the objectiverequirements andrealistic meaning for the study of the theory and practice of networkaudit.This paper mainly uses the normative research and practical method of combining.
After reading the research literature based on the theory and practice, has carried on thesummary and analysis, fully affirmed and learn from previous results, points out thedeficiency and blank of the present research results and limitations of existing traditionalaudit in the face of network accounting information system. At the same time, combinedin Ruihua CPA practiceand research, put forward to perfect the network audit riskcountermeasures and suggestions.
The full text is divided into four parts:
The first part is the introduction, which briefly outlined in the Internet rapideconomic development under the background of the network audit risk is what meaning,but alsointr oduced the current domestic and foreign research on status of network auditrisk. In addition, elaborated this article mainly adopts the method of literature research,normative research method, research norms and practical approach to this problem. Thesecond part of the network audit summary, mainly expounds the concept of the networkaudit and the method and program, the third part mainly discusses the risk and thecharacteristic of the network audit is facing a time, combined with the fourth part is theanalysis of factors about how to deal with the network audit risk. The fifth part of thenetwork audit risk, and puts forward the countermeasures. Finally, according to thecurrent network audit challenges and risks, audit theory, audit legislation and standards,audit system risk control, audit personnel training aspects put forward the correspondingcountermeasures, and puts forward:closely rely on the development of science andtechnology, reduce risk, improve the efficiency of the audit work with advanced ITtechnology methods; to develop the network audit,continuous auditing a higher stage ofnetwork, the computer aided audit to continuous,dynamic, real-time monitoring andauditing of the direction of development, more fully, more effective use of auditsupervision and service function.
Key Words: Network audit Network audit risk Financial information system
目 錄
摘要
ABSTRACT
緒論
0.1 研究背景和意義
0.2 文獻綜述
0.2.1 國內文獻綜述
0.2.2 國外文獻綜述
0.3 研究思路和方法
0.3.1 研究思路
0.3.2 研究方法
1 網絡審計概述
1.1 網絡審計的概念和發展
1.2 網絡審計的特點
1.3 網絡審計的程序和方法
1.3.1 網絡審計的程序
1.3.2 網絡審計的方法
2 當前網絡審計面臨的風險
2.1 網絡審計風險概念
2.2 網絡審計風險的種類
2.2.1 系統性風險
2.2.2 黑客引發的病毒危害風險
2.2.3 內部人員的操作風險
2.3 網絡審計風險特征
3 影響網絡審計風險的因素分析
3.1 財務信息系統的網絡化及其開放性
3.2 審計人員的道德水準和風險意識
3.3 網絡環境下的專業勝任能力
3.4 國內會計師事務所收費模式
4 對于網絡審計風險的對策
4.1 完善企業財務系統網絡化建設
4.2 加強思想道德品質的修養
4.3 加強專業素質的培養
4.4 適當改進審計收費模式
4.5 加強內部控制制度的管理
結論
參考文獻
致謝
