基于信息化环境的内部审计风险防范  

The Internal Audit Risk Prevention Based On The InformationTechnology Environment

作　　者：曲洪艳[1] 

机构地区：[1]东北电力大学经济管理学院,吉林吉林132012

出　　处：《东北电力大学学报》2012年第5期30-33,共4页Journal of Northeast Electric Power University

摘　　要：内部审计是指组织内部的一种独立客观的监督和评价活动,它通过审查和评价经营活动及内部控制的适当性、合法性和有效性来促进组织目标的实现。在现代企业下自我监督、自我约束机制的重要组成部分,是现代企业建立和完善法人治理结构的内在需要。信息化环境下,内部审计关注的各项收入、支出的数据基本上都来自信息系统。内部审计关注的各类流程操作基本上也是固化在信息系统中或正在逐步固化。审计对象会随着信息技术不断发展而不断扩展,同时也带来了新的审计风险。Internal Audit is a kind of independent, objective supervision and evaluation activity inside an or- ganization. It promotes to reach the organization objectives through inspection and evaluation of operation activ- ity and adequacy, legitimacy and validity of internal control. It is an important part of self-monitoring, self-re- straint mechanism in the modern enterprise, and internal needs for modern enterprises to establish and perfect the corporate governance structure. All kinds of data about incomes, expenses which are concerned by internal audit, almost come from information system basically under the information environment. All kinds of procedure operation concerned by internal audit are basically consolidated in the information system or are being done gradually. Audit object will expand ceaselessly along with the continuous development of information technolo- gy, at the same time it also brings new audit risk.

关 键 词：内部审计 内部控制 信息化 

分 类 号：F239[经济管理—会计学]