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Study on the Internal Control and Audit of Information System

Author: ZhangYueChuan
Tutor: ZhongFengYing
School: Northeast Forestry University
Course: Accounting
Keywords: information system internal control audit
CLC: F239.45
Type: Master's thesis
Year: 2013
Downloads: 196
Quote: 0
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Nowadays, with the rapid development of the information technology of the society, the application of the computer has become a key tool for the internal control and audit of the enterprises. The high speed and accuracy of the computer data processing have ensured the wide application of information technology in the business operation and management of the enterprises. The technology reform has caused the audit reform, which has produced various changes. One hand, the audit level has increased with the computer system as the audit method; on the other hand, this has caused the computer fraud, fraud and audit risk to increase significantly. Therefore, the weak links of the information system, such as the technical links of software interface and the system links of the internal control system, all need to improve the safety and reliability; in order to prevent the information data from being tampered and the medium from being damaged, which leads to data cheating. Thus, this paper, combined with the cases, has analyzed and discussed the current application situation and the existing problems of the internal control and audit of the information system in China, which has the important theoretical and practical significance for the information system construction of China’s enterprises.This paper, by comprehensively using multiple discipline knowledge of accounting, auditing and accounting information system takes an analysis according to the standard research methods combined with the relevant cases. In the theoretical framework of internal control and audit of the information system, exploring the existing problems of internal control and audit from the technical level and system level, and under the guidance of the related case analysis, this paper has put forward solutions and proposals for the existing problems.First of all, the first part of the paper is the introduction part; which has not only introduced the research background of this paper and the current research situation at home and abroad, but also introduced the research contents, methods and technical routes of this paper. Then the second part is the theoretical part of this paper, which has defined the relevant concepts of internal control and audit of information system, and also has introduced the relevant theoretical basis. The third part is to analyze the objectives, operational contents, methods and the necessity of internal control and audit of information system; which can lay the groundwork for the existing problems in the technical level and system level of internal control and audit of information system in the fourth part. Besides, by analyzing a beer company’s specific application cases in the fifth part and finally getting the corresponding countermeasures in the sixth part, this paper has put forward the development proposals for China’s internal control and audit of information system.

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CLC: > Economic > Economic planning and management > Audit > Various types of audit > Internal Audit
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