高等学校信息系统审计研究

发布时间：2018-11-21 11:41

【摘要】：随着科技经济的飞速发展,高校竞争的加剧和筹资规模、经济模式多元化,对高校信息化建设的要求越来越高。现代信息技术的发展和成熟,高校信息化建设取得了不菲的成绩,但信息系统审计却步履蹒跚,与已经在高校管理工作取得较大成效的会计电算化信息系统相比,落后的高校审计信息化需要我们加大研究,使其跟上时代的步伐,高校信息系统审计问题也被提上了日程。高校信息系统审计是高校审计信息化的一个有机组成部分,是指在高校审计实施或管理中,运用现代信息技术对信息系统的组成部分及其规划、研发、实施、运行、维护等过程进行审计,目的是为高校审计工作服务,充分发挥其效用。与手工系统相比,计算机信息系统对信息处理流程、内部控制、信息存储介质和存取方式等存在着很大的变化,对高校审计的审计线索、审计标准和准则、审计方法、审计人员的素质等多方面都产生影响。为了更好、更充分地发挥高校审计的作用,对高校信息系统审计展开研究,既有理论上的指导意义,又有较大的现实意义。本文首先在回顾和评述高校信息系统审计研究现状的基础上,对高校信息系统审计的内涵、特征及其运作模式进行了理论分析。其次,结合我国高校信息系统审计的现状,分析了高校信息系统审计存在的问题。最后,基于理论和实践的双重考虑,提出了实行审计项目外部化、加强审计人才培养、设置审计委员会、建设信息化平台、完善信息系统审计规范体系等具体策略。
[Abstract]:With the rapid development of science and technology economy, the competition in colleges and universities, the scale of raising funds and the diversification of economic models, the requirements for the information construction of colleges and universities are becoming higher and higher. With the development and maturity of modern information technology, the construction of information technology in colleges and universities has made great achievements, but the audit of information system has been faltering, compared with the computerized accounting information system, which has made great achievements in the management of colleges and universities. In order to keep pace with the times, the backward university audit information needs us to step up the research, and the audit problem of university information system is also put on the agenda. College information system audit is an organic part of university audit informatization. It refers to the use of modern information technology in the implementation or management of the information system and its planning, research and development, implementation and operation. Maintenance and other processes of auditing, the purpose is to serve the audit work of colleges and universities, give full play to its effectiveness. Compared with manual system, computer information system has great changes in information processing process, internal control, information storage medium and access mode. The quality of auditors and other aspects have an impact. In order to give full play to the role of university audit, the research on university information system audit has both theoretical and practical significance. On the basis of reviewing and commenting on the present situation of information system audit in colleges and universities, this paper makes a theoretical analysis of the connotation, characteristics and operation mode of information system audit in colleges and universities. Secondly, according to the current situation of information system audit in colleges and universities in China, the problems of information system audit in colleges and universities are analyzed. Finally, based on the dual consideration of theory and practice, this paper puts forward some concrete strategies, such as externalizing audit project, strengthening the training of audit talents, setting up audit committee, constructing information platform and perfecting the standard system of information system audit.
【学位授予单位】：贵州财经学院
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：F239.1

【相似文献】