信息化环境下政府审计风险研究

发布时间：2018-03-08 10:07

本文选题：政府审计风险　切入点：信息化环境　出处：《河南大学》2011年硕士论文　论文类型：学位论文

【摘要】：20世纪80年代以来,随着信息技术的飞速发展,我国的政府审计遇到了维护国家经济建设秩序和适应信息化的双重挑战。1998年,审计署开始筹备审计信息化工程,即“金审工程”。至今也已经走过了10多年的时间,虽已取得了一些丰硕的成果,但总体来说,我国的信息化审计工作目前还处于探索阶段,还没有形成一套成形的专业规范,也没有形成一支能够全面开展信息化审计业务的人才队伍。伴随着信息化的浪潮,信息技术对我国政府审计风险产生了巨大的影响,政府审计风险也呈现了与以往不同的来源以及表现形式。正是在这样的前提下,本文从信息化环境下政府审计风险的含义以及特征入手进行分析,从信息化角度研究了政府审计风险产生的特定来源,并对政府审计风险进行了评估,在此基础上对信息化环境下政府审计风险提出了相应的控制措施,以期为政府审计风险研究提供思路。本文的主要创新在于提出了在信息化环境下应当采用风险基础审计模型即审计风险=重大错报风险×检查风险+公告风险。在信息化环境下,该模型的具体因素发生了变化。本文旨在使用该模型帮助审计人员在客观评估信息化环境下政府审计风险的同时,进行了有效的风险控制,从而使政府审计人员在利用信息化所带来的方便和快捷的同时,防范和控制信息化所带来的审计风险,从而起到扬长避短,进而达到提高政府审计的效率、顺应时代发展的需要。
[Abstract]:Since 1980s, with the rapid development of information technology, the government audit of our country has encountered the dual challenge of maintaining the order of national economic construction and adapting to information technology. In 1998, the Audit Office began to prepare for the audit of information engineering. That is, "Golden Audit Project." it has been through more than 10 years. Although it has made some fruitful achievements, generally speaking, the information audit work in our country is still in the exploratory stage and has not yet formed a set of professional norms. Also did not form a talent team that can carry out information audit business in an all-round way. With the tide of information technology, information technology has a great impact on the government audit risk in our country. The government audit risk also presents different sources and manifestations from the past. This paper analyzes the meaning and characteristics of the government audit risk in the information environment, studies the specific sources of the government audit risk from the perspective of information technology, and evaluates the government audit risk. On this basis, the paper puts forward the corresponding control measures to the government audit risk under the information environment, in order to provide the train of thought for the research of the government audit risk. The main innovation of this paper is to put forward that the risk based audit model should be adopted in the information environment, that is, audit risk = material misstatement risk 脳 check risk announcement risk. The specific factors of the model have changed. The purpose of this paper is to use the model to help auditors to carry out effective risk control while objectively evaluating the risks of government audit in the information environment. In order to make the government auditors take advantage of the convenience and quickness brought by the informationization, prevent and control the audit risks brought by the informationization, thus make the government auditors take advantage of the advantages and avoid the weaknesses, and then improve the efficiency of the government audit. To meet the needs of the development of the times.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.4

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