【摘要】：本文中作者對“計(jì)算機(jī)審計(jì)”這一新生事物給出了自己的定義,并通過自身的計(jì)算機(jī)審計(jì)實(shí)踐經(jīng)驗(yàn),對在新的環(huán)境下內(nèi)部審計(jì)的定位等提出了建議。 計(jì)算機(jī)審計(jì)是審計(jì)領(lǐng)域的新生事物,代表了審計(jì)理論與實(shí)踐的發(fā)展方向,具有傳統(tǒng)的手工審計(jì)不可比擬的優(yōu)勢。本文在總結(jié)已有的對計(jì)算機(jī)審計(jì)理論研究基礎(chǔ)上給出了清楚明確的定義,闡述了其應(yīng)用于內(nèi)部審計(jì)的特點(diǎn)。并對計(jì)算機(jī)審計(jì)風(fēng)險進(jìn)行了分類。 借助作者在內(nèi)審工作中計(jì)算機(jī)審計(jì)實(shí)踐的案例,對現(xiàn)階段審計(jì)工作中的問題進(jìn)行了分析,并提出改進(jìn)建議。對新的環(huán)境下內(nèi)部審計(jì)的定位以及如何防范審計(jì)風(fēng)險闡明了看法。
[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.
【學(xué)位授予單位】：華北電力大學(xué)（北京）
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.1;F239.45

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 蒙維琪;網(wǎng)絡(luò)審計(jì)的風(fēng)險及其控制的研究[D];暨南大學(xué);2006年

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本文編號：2420943