基于信息化环境下数据式审计的特征与实施路径

Characteristics and Implementation of the Path of Data Auditing under the Information Environment

在信息化环境下,传统的审计理念和技术面临着巨大的挑战,应运而生的数据式审计就是在信息化形势下出现的一种审计模式,它是利用信息技术,在企业数字化平台上,针对其内部基础数据、数据处理流程及信息系统进行的审计。这种审计模式代表了信息化环境下计算机审计的未来。可以通过探讨信息化环境对审计的影响,数据式审计的特征,以及计算机技术在数据式审计中的应用等,对数据式审计的相关问题进行初步分析。

Under the information environment, the traditional concept of the audit and technology are faced with enormous challenges. The data-type auditing, being a new audit mode, arises under the situation of information. It aims at internal basis data, data processing flow and information systems by using information technologies and the digital platform of enterprises. This auditing mode represents the future of auditing under the information environment. It explores the information technologies influence on auditing, characteristics of data auditing, as well as application of computer technology in data auditing, and a preliminary analysis on data auditing of related issues.