国际审计准则对计算机审计及内部控制技术的揭示

The Revelation of the Internal Control and Auditing Technology Through Computers by the International Auditing Standard

电子数据处理环境下的审计工作及内部控制，比手工系统条件下的审计工作更为重要。本文根据国际审计准则对计算机审计技术的要求，详细阐述了电子数据处理环境下内部控制的内容。

The internal control and auditing through computer is more important than auditing by hand. Based on the international auditing standard, this paper gives a detailed description of the internal control in electrical computer data processing conditions, a further research and an evaluation of it.