内部审计信息系统在烟草商业企业的应用与优化

随着"数字烟草"整体信息化进程的推进,内部审计信息化成为发展的必然趋势。2011年,安徽省烟草公司上线实施了内部审计信息系统,实现了审计项目综合管理和在线审计功能,但在实时监控、实时审计方面功能不完备,应用性不强。随着内部审计领域和范围的不断扩展,审计信息系统也要不断的升级优化,实现连续审计,从而真正发挥审计"免疫系统"功能。     

电网企业审计整改可视化动态监控模式研究与实践

本文以审计整改面临的困难及整改信息化应用发展趋势为切入点,研究探索搭建审计整改监控信息系统或在审计信息系统增加审计整改监控模块,对审计整改进行实时动态监控及可视化管理,以优化审计整改流程,进一步提升审计监督效能。     

高校信息系统审计浅议

近年来，国际上信息系统审计发展迅速，我国信息系统审计虽然有了一定的发展，但理论和实践水平仍然较为落后，特别是在高等院校中，信息审计制度建设以及信息系统审计软件等诸多方面都与国际先进水平存在着差距。本文介绍了高等学校信息系统审计的特点，分析了当前我国高校信息系统审计存在的问题，并提出了完善的对策。     

把握优势 推动发展——关于开展央行网络审计的探讨

央行网络审计是指央行内审部门基于内联网，运用现代信息技术，对被审计单位网络信息系统的开发过程及其自身的合规性、安全性、可靠性和有效性，以及基于网络信息的真实性、合法性和网络操作的合规性、安全性进行实时、异地、远程的审计、分析和评价。央行网络审计是央行信息技术发展的必然选择，也是央行审计工作发展的必然趋势。     

会计信息系统审计程序探讨

计算机网络犹如一柄双刃剑，它不仅带来了先进的审计技术手段，而且也使审计人员面临着大量的利用计算机欺诈、舞弊的可能性和迅速增加的审计风险。因此，审计人员不仅要对会计信息系统产生的数据是否真实、正确、合法进行审计，而且还要对会计信息系统的硬件和软件，进而对整个会计信息系统的安全性、可靠性、内部控制的健全性与有效性等方面进行审计，从而指出会计信息系统管理和控制上的薄弱环节，提高企业会计信息系统的可靠性和真实性，有效地防止利用计算机随意篡改会计信息数据或破坏磁性介质上的数据等舞弊行为的发生。在这种情况下，会计信息系统审计AISA（Accounting Information System Audit）受到越来越多的重视。会计信息系统审计是指“通过一定的技术手段收集并评估证据，以判断一个会计信息系统是否做到安全、可靠和有效，同时叉能最经济的使用资源”。这一定义既包括会计信息系统的外部审计的鉴证目标——即对被审计单位的会计信息系统安全性和可靠性的审查，又包含内部审计的管理目标——即不仅包括被审计会计信息系统安全性和可靠性而且包括会计信息系统的有效性和效率性目标。它突破了传统的审计理论架构，对审计理论和实践都提出了新的问题和挑战。     

信息系统审计研究

信息系统审计是一种新的审计类型.国外对信息系统审计的研究很多,国内的研究与应用在近年来也呈上升趋势.本文通过对信息系统审计的内涵、信息系统审计方法、信息系统审计过程和信息系统审计建议的阐述使读者对信息系统审计有个基本的了解.     

《审计数据采集分析软件》在审计中的应用

在信息技术不断发展中,审计对象越来越多地采用计算机化信息系统代替传统的手工作业系统,如果我们还是依赖传统的审计手段,就将失去审计的资格。因此,大力开展计算机审计已成为审计机关的当务之急。 　　为了实现计算机审计,就需要在被审单位的信息系统与审计系统之间建立起审计数据的传输通道——审计接口（或称数据转换系统）。通过审计接口获取审计数据是进行计算机审计时首先要解决的问题,就如同手工审计时首先需要获得纸质单据、账本和报表一样。由于被审单位的信息系统纷繁复杂,采用的数据库系统种类繁多,开发通用和专用的审…     

P2P网贷信息系统审计风险研究

信息技术在各行业得到广泛应用,信息系统在给企业带来经济效益的同时,也给企业带来了不容小觑的风险,这就需要审计来评价信息系统风险。但是如何防范信息系统审计风险,则成为了审计理论与实践面临的课题。本文将以P2P网贷信息系统为研究对象,分析P2P网贷信息系统审计风险的类型及产生审计风险的原因,并提出几点应对措施。     

信息系统开发审计的技术方法初探

近年来,被审计单位信息化水平不断提高,也对其信息系统产生极大的依赖性。这就要求审计机关在逐步实现审计手段现代化的同时,必须关注被审计对象的变化,创新信息系统审计方法,将信息系统的风险降到最小。信息系统开发审计是信息系统审计的重要组成部分,本文将对开发审计的重要性及其主要技术方法进行探讨。     

开展信息系统审计的做法和几点体会

最近，我们在对某酒店的信息系统审计中，对信息系统的安全性、可靠性进行了测试，发现了信息系统在数据传输和运算上存在一些错误和缺陷，审计结果得到了被审计单位的认可，促使被审计单位更换了信息系统，提高了计算机管理水平。这次审计之所以能取得一定的成果，是因为采用了不同于以往数据审计的思路和方法。[第一段]     

Almanac of anticipations: The age of affluence—of anticipation—of anxiety—of automation—of discontinuity—of longing—of overkill—of space exploration

With this survey of developments in the futures field since 1945, I.F. Clarke completes his present series for Futures. He makes two major points: that forecasting techniques have become essential tools in the management of change; and that nuclear weapons and ecological problems have added a moral dimension to the study of the future. In the next issue of Futures he will start a new series on the range of future-thinking in the USA, from the expectations of the first settlers to the Star Wars programme.     

基金公司经营融资融券业务的问题审视

融资融券业务正式运营已经开展,为证券市场带来了革命性的改革,作为证券市场的一大主体,基金公司面对融资融券也迎来了新的发展方向和挑战,本文从融资融券业务的运行机制入手,分析了基金公司融资融券的新契机,并对其即将面临的问题进行审视和剖析,进而提出策略建议.     

对基层人民银行科技工作的几点建议

银监会分设后,人民银行将专司货币政策、金融稳定、金融服务三大职能。作为人民银行的分支机构,基层人民银行的工作重心也将从金融监管调整到这三大职能上来。人民银行的科技部门,就要积极运用科技手段,为人民银行履行新的职能发挥“服务、支持、促进、发展”的作用。一、围绕三大职能搭建五大平台经过“六五打基础、七五作准备、八五大发展”几个阶段后,人民银行相继实现了核算电算化、清算网络化和办公信息化。特别是近一两年来,陆续开通了大额支付系统、信贷登记咨询系统、会计四集中系统、金融信息服务网站等系统,人民银行信息化水平又…     

The Usefulness of Measures of Consistency of Discretionary Components of Accruals in the Detection of Earnings Management

Abstract:  Prior research has shown the prevalence of measurement error in models used to estimate aggregate discretionary accruals. In these models, the incremental information content of the various components of accruals is ignored. Limited prior research and data gathered from firms under Securities and Exchange Commission (SEC) litigation indicate that managers use either one or more than one component of accruals simultaneously, in a consistent way to manipulate bottom-line earnings in a given direction. I propose two measures that capture the consistency between the discretionary components of accruals and test their significance in earnings management (EM) detection in firms that have artificially added accrual manipulation and firms that were targeted by the SEC for accrual manipulation. There is evidence that this information is incrementally useful in detecting EM. This finding paves the way for improvements in the discretionary accruals measure by including consistency information from the components of aggregate accruals.     

社会主义所有制形式的改革、完善与共产党执政能力的提高

在中国,所有制形式的调整、改革与完善,先进生产力的发展,党的执政能力建设,是社会主义建设过程中密切结合在一起的三个不同层面的发展关系.应在相互促进和共同提高中促进社会的和谐发展,保证社会主义现代化建设战略目标的顺利实现.     

Summary of Results of Survey of Seminar Attendees

Abstract

The Society of Actuaries undertook a three-phase research project on mortality improvement in the three NAFTA countries: Canada, Mexico, and the U.S. Phase 1 consisted of a literature review of papers on projecting mortality levels in the future and a study of the trend in mortality improvement during this century. Phase 2 consisted of a discussion of different facets of modeling mortality rates at a seminar attended by 79 experts (actuaries, demographers, economists, and medical researchers) representing different countries. The last session of the seminar consisted of the completion of a survey by the attendees to obtain input for Phase 3, which would analyze the impact of mortality improvement on the social security system of each country. This paper summarizes the results of the survey.

The survey results illustrate the difficulty in forecasting mortality levels, because the effects of many factors that could have significant impact on mortality rates are unknown. This suggests the need for dynamic forecasting, which allows for the possibility of random shocks. A majority of the survey respondents believe that stochastic forecasting models, despite their complexity, have significant potential to add value. Respondents also believe that both historical data and cause-specific mortality forecasts are useful as input and also in validating forecasts of the aggregate levels of mortality. The challenge is to develop more sophisticated forecasting models to produce results that are relatively easy to interpret and to communicate these results to the desired audiences, including the public and policymakers.

The survey results suggest that the aggregate effect of lifestyle changes, medical advances, diseases, catastrophe, and physical environmental changes is an increase in life span. However, there is much uncertainty about the future. Respondents expect that beyond the year 2020 the mean annual rate of reduction in mortality for males age 65 and over will average about 0.58% for Canada, 0.76% for Mexico, and 0.67% for the U.S. The results for the female age 65 and over population are 0.64%, 0.83%, and 0.70%, respectively. The age 65 and over population is expected to see larger percentage reductions in mortality than the 0–14 and 15–64 populations. The reductions in male and female mortality will be ultimately the same, and the mortality levels in the three countries will ultimately converge, although differences may persist for decades.     

Separation of Unit of Account from Medium of Exchange

The separation of a unit of account (UoA) from a medium of exchange (MoE) in the commodity–money system is investigated by considering explicitly a seller's choice of UoA in terms of either an MoE or a unit of metal weight. If the likelihood of debasement of an MoE and its rate are high enough, the price is posted in terms of a unit of metal weight rather than an MoE. Interestingly, this MoE–UoA separated equilibrium yields the flexible nominal price, whereas an MoE–UoA integrated equilibrium yields the sticky one. This implies the nominal price rigidity in the fiat‐money system where MoE and UoA are integrated.     

银行软件项目外包管理分析

一、引言随着国民经济的不断发展,银行业务与外部企业的联系越来越密切。银行正逐步成为现代经济活动的中心,作为数据处理核心的银行业务应用也越来越大型化、越来越复杂化,因此许多银行也把软件项目逐步由原来的自主开发转变为与公司合作的方式,或直接外包开发的方式,银行本身的技术人员也逐步由开发转向项目管理。二、项目外包的分类银行项目的外包有以下几种情况:①部分子系统外包,有时由于银行的软件项目太大,单靠银行自身的开发力量基本无法在预定的时间内完成项目,只好把相对独立的部分外包;②直接购买软件公司的成熟产品,有些金融软…     

银行管理信息平台建设发展的思考

一、目前国内银行IT发展现状及面临的问题 银行数据集中工作的完成,标志着银行的业务由电子化建设阶段转入信息化建设阶段.一方面银行数据的集中提供了丰富全面的基础数据,面对日益庞大的数据源,如何将数字转化为对银行有用的信息,并从中发现知识,为银行的经营决策提供支持,是摆在银行IT人员面前的一个亟待解决的问题.另一方面用户对银行信息的需求日益增长,如果银行没有一套完整、实用的信息管理系统,将对业务发展非常不利.南京爱立信公司倒戈花旗银行事件曾经轰动一时,其中一个重要原因就是中国本地银行不能满足爱立信全球总部对南京爱立信公司的要求:每周财务上报和每天贷款限额管理.这一事件为中国商业银行的未来发展敲响了警钟,如果不加快管理信息系统的开发,迅速提升业务管理水平,类似的事件还会接连不断地发生,并最终导致国内商业银行在同国外商业银行的竞争中全面溃败.     

Properties of time-series estimates of degree of leverage measures

Empirical studies suggest that time-series regression estimates of the degrees of operating and financial leverage have a tendency to produce measures less than one. According to ex ante theory, these measures should be greater than one for firms operating above the breakeven point. There have also been suggestions that the biases in these estimates may be attributable to an underlying increase in unit sales. This work presents evidence that these counter-intuitive measures are produced by changes in the firm's operating parameters (unit price, variable cost, fixed cost and interest payments). It further suggests that attempts to control for the underlying change in unit sales substantially increase the volatility of predicted estimates.