試論IT環(huán)境下如何加強會計信息系統(tǒng)風(fēng)險管理【開題報告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書】


摘   要

隨著計算機在會計領(lǐng)域的應(yīng)用與普及，會計信息系統(tǒng)由傳統(tǒng)手工會計信息系統(tǒng)發(fā)展到電算化會計信息系統(tǒng)。但在電算化會計信息系統(tǒng)使會計核算變得簡便的同時，由于某些主客觀因素的存在，當(dāng)前會計信息系統(tǒng)也面臨著很多新的風(fēng)險和挑戰(zhàn)，如信息易被盜取、網(wǎng)絡(luò)安全隱患、內(nèi)部控制薄弱引起的風(fēng)險等等。在為人類社會的發(fā)展做出巨大貢獻(xiàn)時，計算機信息系統(tǒng)也存在著很多不完善和不安全之處，網(wǎng)絡(luò)的資源共享等特點更增加了系統(tǒng)中信息保護(hù)的脆弱性和復(fù)雜性。對會計信息系統(tǒng)進(jìn)行風(fēng)險分析和風(fēng)險防范是當(dāng)前急需解決的問題。本文根據(jù)會計信息系統(tǒng)的特點，通過分析IT環(huán)境下技術(shù)、人員素質(zhì)、信息傳遞方式等變化，對會計信息系統(tǒng)風(fēng)險進(jìn)行分析和闡釋，并提出會計信息系統(tǒng)風(fēng)險管理的具體防范措施。
關(guān)鍵詞：計算機會計信息系統(tǒng)   IT環(huán)境   風(fēng)險   控制措施   內(nèi)部控制

ABSTRACT

With the computer in the accounting field of application and popularization of, accounting information systems from the traditional manual accounting information system developed to Computerized Accounting Information System.Though accounting becomes easy by computer-based accounting information system ，at the same time, owing to certain factors in subjective or objective exist, the current system of accounting information is faced with many new risks and challenges, such as information to be stealed easily 、network safety pitfalls、Internal control weakness of the risks and so on. The computer-based information system is also existent a host of faultiness and insecurity while it have  being contributed a great deal to the development of human civilization.The risk analysis and risk prevention is to be solved first and foremost.The basis of accounting information system. by analyzing the IT environment techniques, personnel quality and information flow in the way,to analysis and conflict the risk of AIS, and risk management of specific preventive measures.
Key words: computer-based accounting information system；IT environment；risk；control measure；Internal Control

 
目   錄
中文摘要.............................................................I
英文摘要............................................................II
一 緒論..............................................................1
(一）信息系統(tǒng)風(fēng)險及安全..............................................1
(二）信息系統(tǒng)風(fēng)險的影響因素..........................................3
(三）信息系統(tǒng)安全特性................................................4
二 手工會計信息系統(tǒng)與計算機會計信息系統(tǒng)..............................4
(一） 會計電算化同傳統(tǒng)手工會計的聯(lián)系.................................4
(二）會計電算化同傳統(tǒng)手工會計的區(qū)別..................................5
三 IT環(huán)境下會計信息系統(tǒng)新的風(fēng)險......................................7
(一）新的風(fēng)險........................................................7
1 計算機軟硬件技術(shù)不足引致的風(fēng)險.....................................7
2 網(wǎng)絡(luò)安全隱患引致的風(fēng)險.............................................8
3 企業(yè)內(nèi)部控制弱化引起的風(fēng)險.........................................8
(二）IT環(huán)境下新風(fēng)險的特點...........................................9
1 錯誤的系統(tǒng)性、反復(fù)性發(fā)生..........................................9
2 數(shù)據(jù)的安全性受到威脅..............................................9
3 程序不能滿足實際需要或被非法篡改..................................10
4 會計業(yè)務(wù)缺乏有效控制..............................................10
5 網(wǎng)絡(luò)環(huán)境下無形資產(chǎn)轉(zhuǎn)移難以控制....................................10
四 解決方法.........................................................13
(一)加強軟硬件及網(wǎng)絡(luò)安全控制........................................13
(二)加強企業(yè)內(nèi)部控制................................................14
五案例分析..........................................................17
(一)公司簡介........................................................17
(二）會計信息系統(tǒng)建設(shè)...............................................17
(三)風(fēng)險分析........................................................18
1 購買財務(wù)軟件前的風(fēng)險分析..........................................18
2 購買財務(wù)軟件之后的風(fēng)險分析........................................18
(四)結(jié)論............................................................19
1 加強軟硬件控制....................................................19
2 加強網(wǎng)絡(luò)安全控制..................................................19
3 加強企業(yè)內(nèi)部控制制度..............................................19
參考文獻(xiàn)............................................................22
總 結(jié)...............................................................23
致 謝...............................................................24