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With the rapid development of computer technology , and financial networks and accounting information technology , the breadth and depth of the economic management activities with the times. As economic activity monitoring , evaluation and audit of forensic means , the face of unprecedented challenges . National authorities as well as various types of enterprises and institutions are widely used computers , databases, networks and modern information technology, such as new management tools , traditional audit has been unable to achieve the desired audit effect . The face of the the audit object information , the practices of audit institutions must advance with the times to make the appropriate adjustments . Under this premise , the audit of the basic theory of China's computer , and the status of implementation of a more comprehensive and in-depth research , and computer audit the prospect of a more scientific outlook . This article is divided into a total of five parts . The first part of the background research on computer audit significance described , and briefly describes the research and applications of computer audit . The second part of a more comprehensive computer audit theory and audit environment, including the concept of information systems and accounting information systems , the structure as well as the impact on the audit and the computer audit purposes , concepts and features , as well as audit the two content . The third part , through the introduction of computer-assisted audit technology and tools on the computer audit implementation process , and the process risks and risk control . The fourth part , the main outstanding problems existing in China's computer audit were discussed and the future direction of development . The fifth part , as a summary of the contents of the contents of this article overall summary and synthesis , and pointed out that the innovation of this paper , the main research results and new understanding .
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