信息化环境中内部审计的作用机理、方式及促进措施

The Mechanism of Action,Mode and Promotion Measures of Internal Audit in the Information Environment

内部审计信息化是指根据企业发展战略,企业内部审计机构和人员以信息技术为手段,进行审计业务管理,组织审计业务、监督评价和咨询的全过程,从而实现确认审计风险、评价企业信息战略等目标,主要包括信息技术控制、审计、漏洞管理等。信息环境对内部审计创新提供了很大的机遇,拓展了审计对象和范围,实现了审计系统自动统计、汇总、报告等先进功能,改变了审计人员的思维习惯、知识结构和组织方式。目前,传统的审计方法已经不适应信息化环境的需要,内部审计必须要进行信息化建设,必须要对内部审计实践进行变革,才能适应新环境下的要求。

Internal audit informationization refers to the entire process of auditing business management,organization of auditing business, supervision and evaluation, and consulting based on the company＇s devel-opment strategy, internal auditing organizations and personnel of the company using information technology as a means to realize the audit risk assessment and evaluation Targets such as information strategy include information technology control, auditing, and vulnerability management. The information environment pro-vides great opportunities for internal audit innovation, expands the scope and scope of the audit, and real-izes advanced functions such as automatic statistics, summary, and reporting of the audit system, and changes the thinking habits, knowledge structure, and organization methods of auditors. At present, the traditional auditing methods are no longer suitable for the needs of the informatization environment. Internal audits must be conducted informatization, and internal auditing practices must be reformed to adapt to the require-ments of the new environment.