会计电算化对传统内部审计的影响及对策研究

Research on the Influence and Countermeasure of Computerised Accountant to the Traditional Internal Audit

会计电算化给传统内部审计工作带来了深刻的影响,如审计线索改变、会计系统内部控制改变、审计内容改变等,显然传统的手工审计已不能适应电算化的要求,对这种变化必须予以认识并加以改进.

Computerised accountant brings profound influence to the traditional internal audit work such as the change of audit clues, audit contents and the interal control of accountant system. It is obvious that the traditional one cannot meet its new requirements. We should recognize and improve it by taking necessary steps.