試論IT環(huán)境下如何加強(qiáng)會(huì)計(jì)信息系統(tǒng)風(fēng)險(xiǎn)管理【開(kāi)題報(bào)告+論文+外文及翻譯+文獻(xiàn)綜述+任務(wù)書(shū)】


摘   要

隨著計(jì)算機(jī)在會(huì)計(jì)領(lǐng)域的應(yīng)用與普及，會(huì)計(jì)信息系統(tǒng)由傳統(tǒng)手工會(huì)計(jì)信息系統(tǒng)發(fā)展到電算化會(huì)計(jì)信息系統(tǒng)。但在電算化會(huì)計(jì)信息系統(tǒng)使會(huì)計(jì)核算變得簡(jiǎn)便的同時(shí)，由于某些主客觀(guān)因素的存在，當(dāng)前會(huì)計(jì)信息系統(tǒng)也面臨著很多新的風(fēng)險(xiǎn)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(xiǎn)等等。在為人類(lèi)社會(huì)的發(fā)展做出巨大貢獻(xiàn)時(shí)，計(jì)算機(jī)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(diǎn)更增加了系統(tǒng)中信息保護(hù)的脆弱性和復(fù)雜性。對(duì)會(huì)計(jì)信息系統(tǒng)進(jìn)行風(fēng)險(xiǎn)分析和風(fēng)險(xiǎn)防范是當(dāng)前急需解決的問(wèn)題。本文根據(jù)會(huì)計(jì)信息系統(tǒng)的特點(diǎn)，通過(guò)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(duì)會(huì)計(jì)信息系統(tǒng)風(fēng)險(xiǎn)進(jìn)行分析和闡釋?zhuān)⑻岢鰰?huì)計(jì)信息系統(tǒng)風(fēng)險(xiǎn)管理的具體防范措施。
關(guān)鍵詞：計(jì)算機(jī)會(huì)計(jì)信息系統(tǒng)   IT環(huán)境   風(fēng)險(xiǎn)   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(xiǎn)及安全..............................................1
(二）信息系統(tǒng)風(fēng)險(xiǎn)的影響因素..........................................3
(三）信息系統(tǒng)安全特性................................................4
二 手工會(huì)計(jì)信息系統(tǒng)與計(jì)算機(jī)會(huì)計(jì)信息系統(tǒng)..............................4
(一） 會(huì)計(jì)電算化同傳統(tǒng)手工會(huì)計(jì)的聯(lián)系.................................4
(二）會(huì)計(jì)電算化同傳統(tǒng)手工會(huì)計(jì)的區(qū)別..................................5
三 IT環(huán)境下會(huì)計(jì)信息系統(tǒng)新的風(fēng)險(xiǎn)......................................7
(一）新的風(fēng)險(xiǎn)........................................................7
1 計(jì)算機(jī)軟硬件技術(shù)不足引致的風(fēng)險(xiǎn).....................................7
2 網(wǎng)絡(luò)安全隱患引致的風(fēng)險(xiǎn).............................................8
3 企業(yè)內(nèi)部控制弱化引起的風(fēng)險(xiǎn).........................................8
(二）IT環(huán)境下新風(fēng)險(xiǎn)的特點(diǎn)...........................................9
1 錯(cuò)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(mǎn)足實(shí)際需要或被非法篡改..................................10
4 會(huì)計(jì)業(yè)務(wù)缺乏有效控制..............................................10
5 網(wǎng)絡(luò)環(huán)境下無(wú)形資產(chǎn)轉(zhuǎn)移難以控制....................................10
四 解決方法.........................................................13
(一)加強(qiáng)軟硬件及網(wǎng)絡(luò)安全控制........................................13
(二)加強(qiáng)企業(yè)內(nèi)部控制................................................14
五案例分析..........................................................17
(一)公司簡(jiǎn)介........................................................17
(二）會(huì)計(jì)信息系統(tǒng)建設(shè)...............................................17
(三)風(fēng)險(xiǎn)分析........................................................18
1 購(gòu)買(mǎi)財(cái)務(wù)軟件前的風(fēng)險(xiǎn)分析..........................................18
2 購(gòu)買(mǎi)財(cái)務(wù)軟件之后的風(fēng)險(xiǎn)分析........................................18
(四)結(jié)論............................................................19
1 加強(qiáng)軟硬件控制....................................................19
2 加強(qiáng)網(wǎng)絡(luò)安全控制..................................................19
3 加強(qiáng)企業(yè)內(nèi)部控制制度..............................................19
參考文獻(xiàn)............................................................22
總 結(jié)...............................................................23
致 謝...............................................................24