会计信息化条件下企业内部审计研究.docVIP

PAGE 15 摘 要 本论文研究主要目的是在会计信息化环境下企业内部审计的发展方向。在当今的大数据环境中，会计信息化发展的变得越来越迅速，这不仅给会计的工作、会计信息的整合和利用带来了更加快速和便捷的方式，还对会计人员、企业组织结构等产生巨大影响。同时企业内部审计的信息化也存在一些问题，缺乏专门的内部审计师和独立规范的内部审计程序。因此，会计信息化的快速发展既是一个机会，也是对内部审计发展的挑战。它可以促进企业内部的信息的共享，也可以为企业决策提供相应的数据依据。为了应对这一变化，本文比较了传统内部审计与发展中的内部审计信息化的异同点，分析了现在处于会计信息环境背景下企业内部审计工作中仍然存在的问题。本论文将依照提出的问题探讨出相应的优化方案，以期能为企业内部审计工作出谋划策。 关键词：会计信息化；内部审计信息化；企业；方法策略 Abstract The main purpose of this thesis is to develop the direction of internal audit in the accounting information environment. In todays big data environment, the development of accounting information has become more and more rapid, which not only brings a faster and more convenient way to the integration and utilization of accounting work and accounting information, but also for accounting personnel and enterprise organizations. Structures, etc. have a huge impact. At the same time, there are some problems in the informatization of internal audit, and there is a lack of specialized internal auditors and independent and standardized internal audit procedures. Therefore, the rapid development of accounting informationization is both an opportunity and a challenge to the development of internal audit. It can promote the sharing of information within the enterprise, and can also provide corresponding data basis for enterprise decision-making. In order to cope with this change, this paper compares the similarities and differences of internal audit informationization in traditional internal audit and development, and analyzes the problems still existing in the internal audit work of enterprises in the background of accounting information environment. This paper will explore the corresponding optimization plan according to the proposed problem, in order to make suggestions for the internal audit work of the enterprise. Key words: Accounting informationization；Internal Audit；Company；Method and strategy 目 录 TOC \o 1-3 \u 1绪论 1 1.1论文的选题背景 1 1.2论文的研究目的 1 1.3研究的主要内容 1 1.4研究方法 2 2传统内部审计的历史、现状及其主要不足 3 2