论信息技术带来的内部审计变革

现代信息技术的发展带来了审计的变革,尤其是会计信息系统企业资源计划ERP的应用,更是引起了内部审计的巨大改变,本文从ERP的应用着手,分析了其对内部审计的影响并着重提出了内部审计改革的建议和措施.     

央行信息技术审计的现状及其对策

随着全球信息化和审计理论的发展,信息技术审计（IT审计）逐渐引起人们的关注。特别是近年来,信息技术在央行各业务领域得到了广泛应用,业务信息的存储、传输、加工、处理等过程全部由信息系统自动完成,取消了传统的纸质凭证,这就给银行内部审计工作带来了重大的影响。如何做好央行信息技术内部审计监督管理工作,是银行内审部门面临的一个新课题。     

浅析信息化对内部审计的影响

正审计信息化广义地讲,是指审计组织以信息技术为手段,组织实施审计项目的全过程,以及以确认审计风险或评价企业信息战略、优化组织运营为目标,对组织营运所依赖的信息系统进行独立、客观确认和咨询活动。当今社会发展已进入信息化、网络化的时代,各级内审机构必须逐步建立起能够联系内外环境的信息网络系统,以适应信息化环境下内部审计的变化与发展。一、信息技术对内部审计工作的影响审计对象发生变化。传统的内部审计对象主     

审计信息化领军企业颁奖词

内部审计信息化是指内部审计机构以信息技术为手段,组织安排审计项目、实施审计的全过程,以及以确认审计风险、评价信息战略、优化组织运营为目标,对组织营运所依赖的信息系统进行独立、客观的确认和咨询活动。李金华副主席曾说,在网络经济时代,如果不搞计算机审计,将会失去审计资格。刘家义审计长也明确指出,中国审计的出路在信息化。两任审计长的殷切期望,是鼓舞,是鞭策,激励内部审计在信息化发展的浪潮中百舸争流、云帆直挂。如今,针对企业自身业务特色量身定制的信息化审计架构已经建立;ERP审计信息系统建设取得实质性进展;风险导向型     

人民银行信息技术审计的现状与难点

一、信息技术审计工作的现状 目前世界各国中央银行都把信息技术审计作为内部审计的重点内容,主要是因为这里涉及到数据的安全和保护,涉及到计算机网络的一致性和适用性,涉及到系统建立和开发过程中的巨额资金流出等.对信息技术的审计是从对安全性的审计开始的,即从对信息系统的安全进行专项的审计开始的.     

IT环境下人民银行内部审计应对策略

本文根据当前人民银行系统大量应用信息技术处理日常业务现状,指出了人民银行内部审计难以适应业务发展的具体表现,分析了加快内审信息系统建设的必要性、可行性,提出了建立审计管理信息系统,开发辅助审计软件,促进审计信息技术在审计检查中的应用等应对策略。     

浅论会计信息化对传统审计的影响及对策

会计信息化是采用现代信息技术,对传统的会计模型进行重整,并在重整的现代会计基础上,建立信息技术与会计学科高度融合的、充分开放的现代会计信息系统.而信息化对审计的影响表现在如审计线索、审计准则和审计依据、审计内容、内部控制的改变、审计技术等方面.在应对这些影响时,应首先对被审计单位的信息化会计系统进行评审.其次,再制定合理的信息化会计审计程序.以求以较合理、完善的对策来应对会计信息化为审计带来的影响.这种会计信息系统将全面运用现代信息技术,通过网络系统,使业务处理高度自动化,信息高度共享,能够进行主动和实时报告会计信息.它不仅仅是信息技术运用于会计上的变革,它更代表的是一种与现代信息技术环境相适应的新的会计思想.     

浅析基于信息技术的内部审计发展趋势

本文从信息技术对内部审计的影响出发,试图分析一些相对成熟的信息技术带给内部审计领域的变革,提供了分布式技术、数据挖掘等方法在内部审计领域一种以上可能的应用,提出了一种内部审计应用人工智能专家系统的假设。同时,也指明信息技术不仅是审计的手段,同时也是更高级审计的对象,利用信息技术进行审计和对信息技术的审计是内部审计工作发展的内在源动力之一。     

信息系统内部控制审计方法研究

<正>随着信息技术在企业管理中的广泛应用,信息系统已经成为推动企业发展的基础设施,体现管理能力的平台,战略目标和关键业务对信息系统依存度也越来越高。因此,开展针对信息系统的审计十分必要。但由于我国起步晚,尚处在探索期,方法体系都未形成,本文提出以内部控制为主导的审计思路,供审计人员探讨。     

对信息系统审计业务的探讨

一、信息技术的发展让报表审计与信息系统结缘第一缘:由信息技术革命引发的电子商务革命,在企业管理上的体现最早是财务信息系统。如今,我国除一些乡村经济或民营小企业外,绝大多数企业、事业、机关单位都使用了财务信息系统。在审计中,需要从财务信息系统中导出资料,对客户的财务信息系统的真实性、可靠性做出判断,并对所得资料加以分析、核对,形成审计意见。     

浅谈新形势下央行内部审计应用信息技术手段

随着经济和社会发展的需要,信息技术高速发展,内部审计职能作用的范围不断扩大,在审计过程中应用信息技术手段．成为审计发展的一种必然要求。本文对央行内部审计应用信息技术手段进行探讨,以推进内部审计工作,提高审计效率和质量,实现信息化条件下的审计技术创新。     

A Maturity‐level Assessment of Generalised Audit Software: Internal Audit Functions in Australia

The advancement of information technology in today's technologically driven era has had a significant impact on the way corporate organisations are conducting their business, especially in a developed country such as Australia. Consequently, it is now almost impossible to conduct effective and efficient audits without the use of technology‐based tools in control environments that are dominated by big data and increasing volumes of electronic audit evidence. Generalised Audit Software (GAS) is one of the most frequently used technology‐based tools available for the internal audit function for tests of controls purposes. The objective of this article is to explore the maturity of the use of GAS by internal audit functions in Australia. The literature review reveals that the use of GAS by internal audit functions globally is still at a relatively low level of maturity, despite the increased adoption of information technology and the generation of big data within organisations. Similarly, the empirical results also confirm the low level of maturity in the use of GAS by internal audit functions in Australia. Only 17.4% of the respondents displayed a high level of maturity with regard to the use of GAS.     

我国内部审计职业道德规范比较研究

从信息不对称原理及契乡钚完备理论出发,阐述了风险环境下实施内部审计职业道德规范的必要性。从内部审计基本原则、职业谨慎、审计技术规范、专业胜任能力规范、后续教育规范等方面论述了我国内部审计职业道德与政府审计职业道德规范、社会审计职业道德规范的相似性,进一步从审计人员的任职条件、违反职业道德规范、职业责任、外聘专家协助等方面比较了三者存在的差异。从而提出把内部审计人员职业道德规范纳入我国内部审计准则框架,制定对违反职业道德规范的内部审计人员作出相应处罚的规定,并合理借鉴其他相关的职业技术规范以完善我国的内部审计职业道德规范。     

The acceptance and adoption of continuous auditing by internal auditors: A micro analysis

The umbrella of “advanced technology” covers a range of techniques widely used in the U.S. to provide strategic advantage in a very competitive business environment. There is an enormous amount of information contained within current-generation information systems, some of which is processed on a real-time basis. More importantly, the same holds true for actual business transactions. Having accurate and reliable information is vital and advantageous to businesses, especially in the wake of the recent recession. Therefore, the need for ongoing, timely assurance of information utilizing continuous auditing (CA) and continuous control monitoring (CM) methodologies is becoming more apparent. To that end, we have conducted interviews with 22 internal audit managers and 16 internal audit staff members at 9 leading internal audit organizations to examine the status of technology adoption, to evaluate the development of continuous auditing, and to assess the use of continuous control monitoring. We found that several companies in our study were already involved in some form of continuous auditing or control monitoring while others are attempting to adopt more advanced audit technologies. We also made a large number of surprising observations on managerial, technology training and absorption, and other issues. According to our audit maturity model, all of the companies were classified between the “traditional audit” stage and the “emerging stage,” not having yet reached the “continuous audit” stage. This paper,¹ to our knowledge, is the first to study CA technology adoption in a micro level by an interview approach.     

An empirical examination of CobiT as an internal control framework for information technology

One commonly used framework for developing and evaluating technology intensive information systems is CobiT. This framework was originally a benchmark of best control practices developed and maintained by the Information Technology Governance Institute, the umbrella organization to the Information Systems Audit and Control Association. We empirically examine the conceptual model that underlies the CobiT internal control framework as it applies to an audit setting (including operational, compliance, and financial audit settings). We find that superimposing CobiT's conceptual model onto audit relevant assessments made by a panel of highly experienced IT auditors confirms the internal consistency between the underlying constructs of CobiT. Furthermore, we find that CobiT's conceptual model predicts auditor behavior in the field related to their seeking help and giving help as evidenced by their postings to a general IT audit listserv. Given the results of this study, we propose future research aimed at developing a general theory of internal control applicable to information technology based on CobiT.     

The Uses of Advanced Information Technology in Audit Planning

Expert systems, intelligent databases and other forms of advanced information technology are quickly becoming pervasive tools in accounting and auditing. All the major public accounting firms are either using such systems in their auditing practice or have them under development. This paper describes the use of several systems used for audit planning. These are divided into three functional areas: audit risk assessment, internal control evaluation and audit program development. The advantages and disadvantages of these systems as they relate to auditing are discussed.     

人民银行信息技术审计中风险导向审计模式的应用研究

近年来,人民银行特别重视内审工作的转型与发展,在转型的切入点以及方式、方法上都进行了有益的探索.目前,将风险导向审计模式运用到人民银行内部审计中已成为一种共识.但是风险导向模式运用理论研讨居多,如何在实践中具体指导审计工作的研究却寥寥无几.本文以风险导向为切入点,结合目前信息技术审计面临的新情况、新挑战,分析了人民银行...     

中国上市银行内部控制审计现状分析及对策建议

作为内部控制系统的再监督机制,内部控制审计对于银行业具有重要的作用。随着《企业内部控制基本规范》及配套指引的出台,中国各上市银行加快了规范内部控制审计的步伐,但在内部控制审计的地位、独立性和权威性、方法论、信息化、行业标准化和团队建设中仍存在一些不足。有关的完善建议包括:从组织架构和管理体制上确保内部审计的地位;更加充分重视风险文化的建立;更加注重对审计方法论、技术和内容等的精细化研究;培养专家型和研究型的审计人员;开发更多的计算机审计技术;监管部门应加快出台银行业内部控制审计操作指南。     

Information technology acceptance in the internal audit profession: Impact of technology features and complexity

Although various information technologies have been studied using the technology acceptance model (TAM), the study of acceptance of specific technology features for professional groups employing information technologies such as internal auditors (IA) has been limited. To address this gap, we extended the TAM for technology acceptance among IA professionals and tested the model using a sample of internal auditors provided by the Institute of Internal Auditors (IIA). System usage, perceived usefulness, and perceived ease of use were tested with technology features and complexity. Through the comparison of TAM variables, we found that technology features were accepted by internal auditors in different ways. The basic features such as database queries, ratio analysis, and audit sampling were more accepted by internal auditors while the advanced features such as digital analysis, regression/ANOVA, and classification are less accepted by internal auditors. As feature complexity increases, perceived ease of use decreased so that system usage decreased. Through the path analysis between TAM variables, the results indicated that path magnitudes were significantly changed by technology features and complexity. Perceived usefulness had more influence on feature acceptance when basic features were used, and perceived ease of use had more impact on feature acceptance when advanced features were used.     

Internal information technology audit process quality: Theory development using structured group processes

A theoretical framework of the internal information technology audit (ITA) process is developed by collecting data from multiple sources using structured group processes. A series of nominal group processes involving information technology auditors, ITA managers, and financial auditors from three different internal audit organizations was performed to generate source data. This data was then coded and analyzed using a constant comparison approach to identify the codes, indicators, concepts, and relationships included in the theory. The results reveal 26 concepts organized into six categories: Audit Organization, Client Organization, Enterprise Environment, Process and Methodology, Target Process or System, and Audit Personnel. Based on the data and the concepts identified ten propositions are suggested. The results are then compared with prior research.