计算机审计风险探析

Researches into Risks of Computer Audit

随着经济发展的不断推进,计算机审计被广泛引入审计领域,并对审计工作产生了全方位的影响,提高了审计工作的效率和质量。计算机审计与传统审计相比,具有特定的审计风险。对计算机审计范围拓展所带来的风险和数据记录方式改变带来的风险进行了分析,并针对计算机审计风险防范提出了一些建议和措施。

With the steady advance of economic development, the computer audit has been widely introduced to the area of audit and exerted full influences on it, advanced the efficiency and quality of audit works. The computer audit is faced with specific audit risks not found in traditional audit practice. In this paper, risks arising from the expanding of computer audit range and the change of data recording modes etc. are analyzed, and then suggestions for measures for audit risks prevention offered accordingly.