摘要
随着科技的发展和社会的变革,计算机在信息处理中迅速普及并广泛应用,给人们带来了极大的方便和效益。各企事业单位在业务以及财务处理中也开始广泛地使用计算机,计算机提高了企业的业务水平,提高了会计信息系统的质量,同时,也使得原来从手工账目建立起来的审计程序不再完全适合新形势下的要求,也大大增加了利用现代信息技术进行作弊的可能性。文章主要结合现代信息系统以及存在的问题,探讨计算机审计的所特有的方法和步骤。
With the development of science and technology and social change, the computer in information processing is growing rapidly and becomes popular, and acquires widespread application,which brings great convenience and efficiency. Various enterprises and institutions,as well as the financial processing business started the widespread use of computers, computer business raised the level of the enterprise to improve the quality of accounting information systems, at the same time, it also made the original hand accounts from the audit procedures established no longer suitable to the requirements under the new situation,but it also greatly increased the use of modem information technology to the possibility of cheating. In this paper, combining with modem information systems and problems,we explore the unique computer audit methods and procedures.
出处
《企业技术开发》
2009年第8期1-2,共2页
Technological Development of Enterprise
关键词
计算机审计
审计
信息系统
会计电算化
computer audit
audit
information system
computerized accounting
