会计师事务所审计软件开发风险管理研究
摘要:随着信息技术的发展与广泛运用,信息产业在世界各国的经济发展中发挥着巨大作用,作为其核心与灵魂,软件产业已是各国之间竞争的焦点,成为国民经济发展的先导性、支柱性和战略性产业。软件产业的发展具有广阔的前景,但也隐藏很大的风险。最主要的软件项目风险是开发进度超期和开发费用超支,通过调查发现,七成以上的项目超期完成开发,并具有项目越大,超期时间越长的特点;开发费用超预算的项目有九成以上,超预算程度与项目大小呈正比。这些风险我们称之为“项目黑洞”,它给软件开发企业和业主带来很大的影响,从软件开发企业来看,它直接增加了企业开发成本,导致企业效益降低;从业主角度看,项目不能按计划换成,将影响业主工作的正常开展,给业主内部的协调带来困难,同时,业主需求也可能随时间变动,降低项目实施质量。为降低软件项目风险,作者对以往软件项目的风险管理进行了调查研究,归纳了项目的风险管理过程,分析了不同风险管理工具与方法的长处和不足,在此基础上,自主设计了一个软件项目风险管理解决方案,并依照此方案自主研发了相应的信息管理系统,通过软件的形式,以系统化、可视化与规范化的方式对软件项目进行风险管理。
本研究以作者参与会计师事务所审计软件项目的项目管理实践为基础展开,对会计师事务所审计软件项目的风险管理工作进行了深入的研究。本研究共分六个部分,第一部分为绪论,阐述了本研究的背景及意义,研究现状,主要研究内容和创新点。第二部分为风险管理基础理论的阐述,包括风险及项目风险概述,项目风险管理的主要环节等内容。第三部分对审计软件开发项目进行了风险识别,通过对风险识别主要方法进行研究,针对审计软件开发过程中可能的风险进行分析,进而提出风险指标体系的扩建。第四部分对审计软件开发项目进行了风险评价。在对软件项目风险评价方法进行深入研究的基础上,结合项目实际,尝试运用定性评价和定量评价相结合的方法,完成了审计软件项目风险指标评估和排序。第五部分为风险的应对。在审计软件项目的实施过程中,根据项目实际,采用有针对性的风险应对措施,保障了项目的成功。第六部分度本研究进行了总结,并对未来进一步的研究进行了展望。
关键词:审计软件,开发项目,风险管理,项目管理
Abstract:Software industry as countries extremely important strategic, backbone and related industry, is the intelligence intensive high technology industry, is the core and soul of information industry, has become an international competition focus and the strategic point. However in the software industry contains plenty of opportunity at the same time, it contains quite a lot of risk. Research shows that, whether in individual investment or government programs, software development progress and cost overruns in extended the phenomenon is quite serious and pervasive. At present domestic a survey showed that about 70% of the software development projects beyond the estimate of the time, large projects beyond the time for delivery plan an average 20% to 50%, more than 90% of software project development costs over budget and the greater the project, the project plan beyond the higher level. Domestic most businesses are more or less under "project black hole" the pain: the project can't finish, project partner work is difficult to coordinate, the user needs change often, to guarantee the quality of work, the software project still are at higher risk. Based on this, the paper will be in past software project risk management processes, tools and methods theoretical research and practical on the basis of investigation and study, design a set of complete software project risk management solutions (including process and the selection of tools and methods), and through the development of a software project risk management information system of the software, a software project risk management a integration tools, in order to realize the software project risk management system, the official and visualization.
The author discusses in an accounting firm software project management practice in project management process, through the introduction of based on continuous risk management (CRM) software risk management system, and the public accounting firm software audit project risk analysis, risk identification, risk assessment, risk measures and supervision and control, risk management process in each stage of the project life cycle the application of the system research and the full explanation. The first part of the introduction, this paper studies the background and significance of research status, the main research contents, and innovative points. The second part of risk management theory, including risk and project risk overview of the main link, the risk management. The third part of the software development process of risk identification, lists the main method of risk identification for software audit development in the process of possible risk analysis, and put forward a risk index system expansion. The fourth part of the process of developing the software audit risk evaluation, this article tries to use the qualitative and quantitative analysis method, through the level of structure and the solving risk judgment matrix of software project main risk evaluation and sort. The fifth part is auditing softw