计算机审计风险与防范研究
毕业论文关键词：计算机审计； 风险； 成因分析； 风险防范；
Abstract
In recent years, as computer systems and network tools are widely used in accounting practice, the information stored in the method of accounting, the accounting and internal control in the form of so subsequently changed, the audit work had a huge impact, but also put forward higher demand. Widespread use of modern computer auditing, auditors not only simplifies the work, but also improves the efficiency of the auditing work, but also to the auditing work has brought new challenges and risks. In computer auditing work, due to technical and human and other reasons, led to a variety of audit risk production. This paper argues that reduce the risk in order to protect the results of the audit. In the computer auditing process, audit risk against computer tasks without delay. To accomplish correctly and effectively prevent computer auditing risks, first of all, you need to fully understand the type of computer auditing risks analysis and the reasons for the formation of risk, to "remedy" in the time of the audit, to take timely and effective measures to correct computer auditing risks prevention and control, in order to ensure that the computer auditing work effectively to ensure the accuracy of the auditing results.
Key words：The computer auditing； Risks ; Analysis cause; Risk prevention
目 录
摘 要Ⅰ
AbstractⅡ
一、计算机审计风险的种类1
㈠ 人员操作风险 1
㈡ 财务数据风险1
㈢ 系统控制风险 2
㈣ 审计软件风险 2
㈤ 系统环境风险 3
二、计算机审计风险产生的原因 3
㈠ 审计人员自身缺乏计算机知识3
㈡ 传统审计线索的消失 3
㈢ 审计技术、方法日趋复杂4
㈣ 被审单位内控制度不完善 4
㈤ 缺乏科学的计算机审计标准与准则 4
㈥ 现行会计软件评审制存在缺陷 5
三、应对计算机审计风险的相关建议与对策5
㈠ 加强计算机审计人才培养 5
㈡ 选择合理恰当的审计方法和技术 5
㈢ 保证审计数据的完整性6
㈣ 加强会计电算化系统内部控制的审计6
㈤ 建立健全计算机审计标准和准则6
㈥ 积极开发升级计算机审计软件7
四、结语7
参考文献9
致 谢10
计算机审计风险与防范研究
现对社会中，计算机技术快速发展，人们正在步入一个以网络经济为主要内容的知识经济时代，同时也促进了审计电算化的发展。因为审计业务的范围正在不停地扩增，审计人员对于电子数据处理过程及其影响的了解也在不停地深入，计算机审计正渐渐地应用到审计实务当中去。审计工作面临着新的发展契机，也迎来了不同以往的新挑战。新的审计技术的应用，也伴随着前所未有的风险。
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