试论it环境下如何加强会计信息系统风险管理【开题报告+论文+外文及翻译+文献综述+任务书】.rar

试论IT环境下如何加强会计信息系统风险管理【开题报告+论文+外文及翻译+文献综述+任务书】


摘   要

随着计算机在会计领域的应用与普及，会计信息系统由传统手工会计信息系统发展到电算化会计信息系统。但在电算化会计信息系统使会计核算变得简便的同时，由于某些主客观因素的存在，当前会计信息系统也面临着很多新的风险和挑战，如信息易被盗取、网络安全隐患、内部控制薄弱引起的风险等等。在为人类社会的发展做出巨大贡献时，计算机信息系统也存在着很多不完善和不安全之处，网络的资源共享等特点更增加了系统中信息保护的脆弱性和复杂性。对会计信息系统进行风险分析和风险防范是当前急需解决的问题。本文根据会计信息系统的特点，通过分析IT环境下技术、人员素质、信息传递方式等变化，对会计信息系统风险进行分析和阐释，并提出会计信息系统风险管理的具体防范措施。
关键词：计算机会计信息系统   IT环境   风险   控制措施   内部控制

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   录
中文摘要.............................................................I
英文摘要............................................................II
一 绪论..............................................................1
(一）信息系统风险及安全..............................................1
(二）信息系统风险的影响因素..........................................3
(三）信息系统安全特性................................................4
二 手工会计信息系统与计算机会计信息系统..............................4
(一） 会计电算化同传统手工会计的联系.................................4
(二）会计电算化同传统手工会计的区别..................................5
三 IT环境下会计信息系统新的风险......................................7
(一）新的风险........................................................7
1 计算机软硬件技术不足引致的风险.....................................7
2 网络安全隐患引致的风险.............................................8
3 企业内部控制弱化引起的风险.........................................8
(二）IT环境下新风险的特点...........................................9
1 错误的系统性、反复性发生..........................................9
2 数据的安全性受到威胁..............................................9
3 程序不能满足实际需要或被非法篡改..................................10
4 会计业务缺乏有效控制..............................................10
5 网络环境下无形资产转移难以控制....................................10
四 解决方法.........................................................13
(一)加强软硬件及网络安全控制........................................13
(二)加强企业内部控制................................................14
五案例分析..........................................................17
(一)公司简介........................................................17
(二）会计信息系统建设...............................................17
(三)风险分析........................................................18
1 购买财务软件前的风险分析..........................................18
2 购买财务软件之后的风险分析........................................18
(四)结论............................................................19
1 加强软硬件控制....................................................19
2 加强网络安全控制..................................................19
3 加强企业内部控制制度..............................................19
参考文献............................................................22
总 结...............................................................23
致 谢...............................................................24