论会计业务流程的连续监控

【作者】 庄明来； 阳杰；

【机构】 厦门大学管理学院；

【摘要】 对会计业务流程实施连续监控,既是IT内部控制环境的客观需要,也是开展连续审计的必然要求。在会计流程、业务流程和控制流程集成的基础上,通过建立控制基线、变更识别、变更管理和控制再验证四个环节来实施一个有效的连续监控计划,是内部控制持续有效的保证。在我国内部控制尚且薄弱的情况下,可以通过夯实标准化的会计信息化基础、挖掘现有信息系统的连续监控功能、提高内审人员实施连续监控的能力、开发会计业务流程连续监控软件等措施来加强我国企业的会计业务流程连续监控。更多还原

【Abstract】 Continuous monitoring of accounting business processes is the objective requirement of IT internal control environment and the inexorable demand of continuous audit.On the bases of the integration of accounting processes,business processes and control processes,to enforce an effective continuous monitoring program through control baseline,change identification,change management and control revalidation,can guarantee the continuous effectiveness of internal control.Our internal control foundation is still weak,it is necessary to reinforce the standardization of accounting informalization foundation,excavate of existing information system’s continuous monitoring capabilities,enhance internal auditor’s ability to enforce continuous monitoring,and develop continuous monitoring software for accounting business processes,so as to reinforce the continuous monitoring of accounting business processes of our enterprises.更多还原