论电子计算机在审计中的应用 计算机技术在审计中的应用领域分析.doc

计算机技术在审计中的应用领域分析.doc

计算机技术在审计中的应用

［ ］审计工作作为我WW民经济屮的重要的一个环节，由于有大量的数据需耍处理，

使得计算机技术在审计领域的大规模推广具有很强的实践意义，且尤为重耍。文章从计算机 技术在审计中应用的迫切性及重耍意义，说明了计算机审计而临的相关问题，并建议了解决 计算机审计过程相关问题的一些方法；重点说明了计算机审计的工作精准性、加强了过程的 管理性、提升数据的透明度和分享性、结果的安全性和保密性、提高审计工作的灵活性等优 点；也阐述了计算机审计过程需要注意的问题；电子银行的发展更是体现了计算机审计技术 的重要性和优势，给审计技术的发展带来突破性的变化。

［关键字］计算机技术审计

Research for Applications in Audit through Computer Technoly

[Abstract] The audit work as an important link in China’s national economy，because of the large amount of data needs to be processed，which makes the computer technology has very strong practical significance to promote large-scale in the auditing field, and is particularly important. This article from the urgency and significance of the application of computer technology in audit, illustrates the problems related to computer auditing is facing, and suggests some methods to solve the problems related to computer audit process; highlights the computer audit work accuracy, strengthen, improve transparency and sharing of data and results of the safety and confidentiality and improve audit work flexibility management process; also describes the need to pay attention to the problems in the process of computer audit; development of electronic bank is the embodiment of the importance and advantage of computer audit technology，bring breakthrough change for the development of audit technology.

[Key word] Computer Technoly Audit

目录

TOC \o "1-5" \h \z 弓I胃1

HYPERLINK \l "bookmark0" \o "Current Document" \h 一、计算机技术在审计屮的应用1

HYPERLINK \l "bookmark4" \o "Current Document" \h (一)实施计算机帘计的迫切性1

HYPERLINK \l "bookmark5" \o "Current Document" \h (二)实施计算机审计的重要意义2

HYPERLINK \l "bookmark6" \o "Current Document" \h 二、推广计算机审计面临的问题和解决建议3

HYPERLINK \l "bookmark7" \o "Current Document" \h (一)计算机审计推广面临的问题3

HYPERLINK \l "bookmark8" \o "Current Document" \h (二)解决计算机十问题的建议4

HYPERLINK \l "bookmark9" \o "Current Document" \h 三、计算机技术在审计屮的优点和应注意问题5

HYPERLINK \l "bookmark10" \o "Current Document" \h (一)计算机审计的优势6

(二)审计中需耍注意的问题7