会计电算化系统的内部审计方法创新研究 -会计学专业

摘要

随着信息技术的迅猛发展，会计电算化系统在企业财务管理中广泛应用，传统内部审计方法面临诸多挑战。本研究旨在探讨适应会计电算化系统的内部审计方法创新，以提升审计效率和质量。发现当前内部审计存在数据获取困难、风险识别不精准等问题。为此，提出基于大数据分析技术构建智能审计模型的方法，该模型能够自动采集并处理海量财务数据，利用机器学习算法实现风险预警与异常检测。同时，引入区块链技术确保数据的真实性和不可篡改性，为审计证据提供可靠保障。此外，建立动态监控机制，使审计工作从事后检查向事前预防转变。研究结果表明，新的审计方法能有效提高审计工作的准确性和时效性，降低审计成本，增强企业内部控制的有效性。这一创新不仅为会计电算化环境下的内部审计提供了新思路，也为其他领域类似问题的解决提供了借鉴，具有重要的理论意义和实践价值。

关键词：会计电算化系统内部审计创新大数据分析

Abstract

With the rapid development of information technology, the accounting computerization system is widely used in the financial management of enterprises, and the traditional internal audit methods face many challenges. The purpose of this study is to explore the innovation of internal audit methods to adapt to accounting computerization system in order to improve audit efficiency and quality. It is found that the current internal audit has problems such as difficulty in obtaining data and inaccurate risk identification. Therefore, a method of building an intelligent audit model based on big data analysis technology is proposed, which can automatically collect and process massive financial data, and realize risk early warning and anomaly detection by using machine learning algorithms. At the same time, blockchain technology is introduced to ensure the authenticity and immutability of data, providing reliable protection for audit evidence. In addition, a dynamic monitoring mechanism should be established to transform the audit work from post-inspection to pre-prevention. The results show that the new audit method can effectively improve the accuracy and timeliness of audit work, reduce audit costs, and enhance the effectiveness of internal control. This innovation not only provides a new idea for the internal audit under the environment of accounting computerization, but also provides a reference for solving similar problems in other fields, which has important theoretical significance and practical value.

Keyword:Accounting Information System Internal Audit Innovation Big Data Analysis

1绪论 1

1.1研究背景与意义 1

1.2国内外研究现状 1

2会计电算化系统的特性与挑战 1

2.1会计电算化系统的基本特征 1

2.2内部审计面临的特殊挑战 2

2.3数据安全与隐私保护要求 2

2.4审计环境的变化及影响 3

3创新内部审计方法的构建 4

3.1基于风险导向的审计模式 4

3.2大数据分析技术的应用 4