连续审计在内部审计中运用的探讨.docVIP

PAGE PAGE 29 连续审计在内部审计中运用的探讨 摘要 内部审计是一种独立、客观的确认和咨询活动，旨在增加企业的价值和改善企业的运营。它通过应用系统的、规范的方法，评价并改善风险管理、控制及治理过程的效果，帮助组织实现其目标。从内部审计的定义可以看出，内部审计对企业和社会的发展具有重要意义。然而近年来信息技术的不断发展，企业的经营风险与经济活动的复杂性不断提高，经济活动与交易周期在不断缩短。传统的内部审计越来越无法满足企业日常管理的需求，由此企业产生了对内部连续审计的需求。本文共分五部分，第一部分介绍连续审计的理论发展。第二部分介绍连续审计在内部审计中的运用。在这里将对连续审计的必然性和可行性进行分析。第三部分是内部连续审计模式的探讨。在这里将对连续审计的实施所涉及的技术进行分析,包括嵌入式技术、代理技术和混合式技术等进行分析。并对我国的内部连续审计进行构想。第四部分介绍在内部审计中运用连续审计的问题及问题的解决对策。第五部分介绍中国移动是如何实行连续审计的。 关键词： 连续审计；内部审计；信息技术 Abstract Internal auditing is an independent, objective confirming and consulting activity, aims to?increase the value of?the enterprise and improve the enterprises operation. It through the application system and normative method, evaluation and improve the effect of risk management, control and governance processes, help the organization achieve its goals. We can know that internal auditing?is very important to the enterprise and the development of the society from the definition of internal auditing. However,?in recent years, the continuous development of information technology, the?management risk of the enterprise and the increasing complexity of economic activities, economic activity and trade cycle is shortened. The traditional pattern of internal auditing is more and more unable to meet the needs of enterprise management, so creating the need of continuous auditing. This article is divided into four parts, the first part introduces the theory of development of continuous auditing. The second part introduces the application of continuous auditing in internal auditing. In this I will analyze the necessity and feasibility of continuous auditing, and compared continuous auditing with the traditional pattern of internal auditing about the advantages and disadvantages. The third part is the internal audit mode to explore continuously. In this I will analyze the technology implementation of continuous auditing, including embedded technology, agent technology and persistent support system. And I will conceive