计算机审计的理论及其在内部审计中的应用
发布时间：2019-02-13 00:04
【摘要】：本文中作者对“计算机审计”这一新生事物给出了自己的定义,并通过自身的计算机审计实践经验,对在新的环境下内部审计的定位等提出了建议。 计算机审计是审计领域的新生事物,代表了审计理论与实践的发展方向,具有传统的手工审计不可比拟的优势。本文在总结已有的对计算机审计理论研究基础上给出了清楚明确的定义,阐述了其应用于内部审计的特点。并对计算机审计风险进行了分类。 借助作者在内审工作中计算机审计实践的案例,对现阶段审计工作中的问题进行了分析,并提出改进建议。对新的环境下内部审计的定位以及如何防范审计风险阐明了看法。
[Abstract]:In this paper, the author gives his own definition of "computer audit", and puts forward some suggestions on the orientation of internal audit in the new environment through his own practical experience of computer audit. Computer audit is a new thing in the field of audit. It represents the direction of development of audit theory and practice and has the advantage of traditional manual audit. On the basis of summarizing the existing research on the theory of computer audit, this paper gives a clear definition and expounds the characteristics of its application in internal audit. The risk of computer audit is classified. With the help of the case of the computer audit practice in the author's internal audit work, this paper analyzes the problems in the present audit work and puts forward some suggestions for improvement. This paper expounds the orientation of internal audit under the new environment and how to prevent audit risks.
【学位授予单位】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.1;F239.45
本文编号：2420943
[Abstract]:In this paper, the author gives his own definition of "computer audit", and puts forward some suggestions on the orientation of internal audit in the new environment through his own practical experience of computer audit. Computer audit is a new thing in the field of audit. It represents the direction of development of audit theory and practice and has the advantage of traditional manual audit. On the basis of summarizing the existing research on the theory of computer audit, this paper gives a clear definition and expounds the characteristics of its application in internal audit. The risk of computer audit is classified. With the help of the case of the computer audit practice in the author's internal audit work, this paper analyzes the problems in the present audit work and puts forward some suggestions for improvement. This paper expounds the orientation of internal audit under the new environment and how to prevent audit risks.
【学位授予单位】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.1;F239.45
【引证文献】
相关硕士学位论文 前1条
1 蒙维琪;网络审计的风险及其控制的研究[D];暨南大学;2006年
，本文编号：2420943
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