基于并行审计技术的内部审计应用研究

Internal Audit Research Based on Concurrent Auditing Techniques

随着信息技术的日趋普及,特别是“事件驱动”的会计信息系统的出现,为嵌入式并行审计在内部审计活动中的应用提供了条件。本文介绍了并行审计技术在内部审计中的应用,在此基础上,进一步阐述了基于事件驱动的内部审计模式——嵌入式审计。

The information technology is more and more popular, specially with the appearance of the＂eventdriven＂accounting information system. This provide convenience to the application of the embedded concurrent internal audit. This article introduces the concurrent audit technical and reviews the process of internal audit, compared with external audit,the author reckons that applying the concurrent audit technology in the internal audit has much more application value. Furthermore, the author highlight a model based on eventdriven internal audit -- embedded audit.