我国计算机审计面临的问题及其发展

The Problem and Development of the Computer Audits in our Country

世界经济业务规模的扩大化与复杂化,对审计的方式提出了新的要求。近几年在国际范围内,计算机审计技术、方法等得到了快速发展。但我国计算机审计工作在人才培养、法律法规、系统审计等方面还存在诸多差距。应从加速培养合格的审计师队伍、完善相关的法律法规,增强计算机审计系统的实用性等方面强化我国计算机审计工作。

Scale of international economic business is magnified and complicated, this phenomenon has put forward the new requirement to audited way. At the international level in recent years, the computer audited technology, method have got the fast development. But there are many deficiency at audit work on aspect of person- nel training, laws and regulations, system auditour and so on. Should train qualified auditor＇s team, improving the relevant laws and regulations with higher speed, strengthen computer audit systematic practicability ,etc. To strengthens the computer audit work of our country.