审计信息化与审计组织方式

发布时间：2018-01-07 03:26

本文关键词：审计信息化与审计组织方式　出处：《信息与电脑(理论版)》2016年20期 　论文类型：期刊论文

【摘要】：随着我国经济的迅猛发展以及现代化技术的推广与使用,无论是企业还是政府工作,都发生了根本性变革,尤其是作为监督重点工作的审计工程,在新时代背景下出现了新趋势。所谓的审计信息化,是基于信息技术的一种审计方法,它与计算机、互联网的应用密切相关,从某种程度上而言,审计信息化是对全过程审计的综合应用,带动审计组织方式的革新,也是结构调整的一种尝试。审计信息化的革新,对实际工作提出了更大的挑战,政府在考核标准、操作技术、限制任务上都或多或少有所更改,企业各个部门必须适应信息化审计带来的巨大影响,不断适应新技术。笔者就从审计信息化入手,从其对审计组织方式存在的影响分析,从而提出审计组织工作的要点,确保企业内部与外部协调发展。
[Abstract]:With the rapid development of our economy and the popularization and use of modern technology, both the enterprise and the government have undergone fundamental changes, especially the audit project, which is the focus of supervision. Under the background of the new era, there is a new trend. The so-called audit informatization is an audit method based on information technology, which is closely related to the application of computer and Internet, to some extent. Audit informatization is a comprehensive application of the whole process of audit, driving the innovation of audit organization, and it is also an attempt to adjust the structure. The innovation of audit informatization poses a greater challenge to the actual work. The government has changed more or less in the assessment standard, operation technology, and limited tasks. Each department of the enterprise must adapt to the huge impact brought by the information audit. The author starts with auditing information and analyzes its influence on the way of audit organization, so as to put forward the key points of audit organization work and ensure the harmonious development of internal and external enterprises.
【作者单位】：吉林省审计研究和计算机技术中心;
【分类号】：F239.1
【正文快照】： 近年来,市场经济发展得如火如荼,企业之间的竞争异常激烈,政府工作发生了深刻的变化。审计工作是对企业数据、信息、资料进行的全面统计,通过最终的审计调查,分析企业的运行情况,并做出合理的判断。具体而言,审计信息化是借助一个转变的过程,通过技术手段最大程度运用高技术,

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