会计电算化条件下的高校内部审计

The College Internal Audit Game Under the Accounting Condition by Computers

该文分析了会计电算化审计面临的现状,探讨会计电算化条件下的主要审计方法,笔者认为高校内部开展计算机审计工作中应注意以下问题核对纸质数据与磁介质信息;财务信息纸质化;强调审计过程中应加强内部控制制度,明确会计系统操作权限;财务数据应保密。

Bying analysing the present condition and the main audit method about the accounting audit by computers, the auther thinks that we should pay many attentions to these points： to check the figures on papers with the information of the magnetic medium; the financial information on papers; to stress that in auditting works the inner control rule must be strengthened, and make clear the operation limits of the accounting system; to keep the financial data secret.