A Research On Application Of Computer Auditing Based On Enterprise Business Information System Data

As the information wave prevails across the globe,management and operation of enterprises have become highly information-based.Financial data generated by transaction information of business information system composes as part of the enterprise management data chain.However,it is difficult to unveil illegal issues existing in the business operations of the companies if the audit is conducted sheer on the financial data.This paper is written with the guide of theories on computer auditing and national practice experience of computer auditing,and it is also based on the actual practice of regional auditing organs.The research utilizes two application examples to elaborate the specific conducts and meaning of computer auditing based on enterprises' business information system data,and provides suggestions on enhancing computer auditing at regional level so as to give some reference to the current practice of local auditing organs,and ultimately aims to better promote and regulate administration of enterprises being audited.This thesis studies how to utilize original business data contained in the back-end database of enterprise's business information system to conduct computer auditing.Firstly,it gives a brief introduction on the limitation of existing computer auditing undertaken by local audit offices with the background of information-based enterprise management.Such introduction sketches research meaning.Secondly,the thesis presents relative concepts on computer auditing from home and abroad,and analyses current situation and short-comings of local auditing institutions,then it illustrates legal basis to carny out computer auditing based on the business data from its original enterprise business information system data,and it also outlines concept and significance of such computer auditing.Thirdly,the paper explains key tasks and detailed steps of three stages of computer auditing.Fourthly,it shows how computer auditing extends its reaches and how it improves audit quality through the example of verification of tickets income by computer auditing.The second example of discovering operational violations of enterprises with the method of combining financial analysis and computer auditing,emphasizes the integration of traditional corporate financial analysis and computer auditing,and this instance also reflects the effect of computer auditing in terms of expanding audit coverage and increasing audit efficiency.Lastly,the thesis makes proposals regarding enhancing computer auditing of regional auditing offices.