信息系统审计问题研究

简要介绍了信息系统审计的发展概况,分析了信息系统审计过程中的主要问题,并预测了信息系统审计未来的发展趋势.     

审计免疫系统功能探析

审计免疫系统功能的提出,给新时期审计人员的素质提出了更新更高的要求,不仅要全面提高审计人员的业务素质,还要注重强化思想政治素质、职业道德,开发审计人员的工作积极性。     

我国信息系统审计师培养策略的探讨

探讨了信息系统审计师应具备的理论知识和实践技能,提出了我国培养信息系统审计师的若干措施。     

科技查新工作中责任追究机制研究

随着科技的发展,科技查新在科研管理中的作用越来越受到关注,其质量控制与提升成为亟待解决的问题。委托人、查新员和审核员是科技查新工作中不可或缺的三方责任人,建立清晰的责任划分标准和相应的责任追究机制,明确三方在每个环节中的职责,对于规范科技查新工作至关重要。     

对风险导向审计理念及其应用的几点思考

对比传统审计和风险导向审计的理念和方法,阐述了我国目前推行的风险导向审计的理念及方法,并对难点进行分析,提出相关应用建议。     

论如何提高社会审计质量

社会审计只有提高审计质量,才具有生命力和发展前景,但现实中仍存在着不少社会审计质量不高、导致社会审计风险加大的情况.本文就如何提高社会审计质量、从优化执业环境、规范审计程序、培养高素质审计队伍、严格审计执法、健全内控制度、加强行业检查监督等方面进行了一些探讨.     

构建宁波内部审计人才培养体系

文章在研究了宁波市现有的内部审计人才状况及国外先进经验的基础上,提出以建立内部审计人才培养基地为重心,同时培养和配备内部审计人才培养师资、规范内部审计教材和进行内部审计人才后续教育的的完整的内部审计人才培养体系。     

新旧《教育系统内部审计工作规定》之比较

对新旧《教育系统内部审计工作规定》进行了详细的比较,分析了新《教育系统内部审计工作规定》的特点。     

When will a Computer Write the Auditor's Report?

Most corporations are required by law to produce annual reports on their financial positions. These financial reports are accompanied by an auditor's report, which is an independent auditor's opinion on the fairness of the financial statements. To formulate their reports, auditors use a “personal-judgement” approach that heavily depends on their experience and expertise. This approach may be (1) ineffective and may lead to (2) different decisions, (3) personal bias, and (4) misleading judgements. These four drawbacks of a human auditor are a source of doubt and hesitation for every corporation. Therefore, the challenging question is: Can a computer do a better job? This paper focuses on the construction and implementation of a knowledge-based system, called the “Auditor's Report EXpert” (AREX), that is capable of formulating the opinion on financial statements, as expressed in the auditor's report. The knowledge used by AREX is acquired from the literature, and from a slate of practicing and academic auditors by means of questionnaires and in-depth interviews. A preliminary validation of AREX indicates that AREX is successful in performing the auditor's report task. Hence, we tentatively conclude that currently a computer program can support an auditor in his/her task. Moreover, in the foreseeable futur's reports that are effective, universal in their decisions, do not show a personal bias, and do not have misleading statements.