电脑信息系统环境下的审计

Auditing in the Environment of Computer Information System

面对电脑信息化的审计环境,审计人员在审计规划时,应考虑电脑信息系统的特征,充分了解信息系统的内部控制结构及风险评估,积极应用网络对审计的正面影响,防范负面影响。

Facing the computerization of auditing environment, auditors should take the charactoristics of computer information system into consideration, fully understand the structure of internal control and risk valuation of information system, use the positive affects that the internet have on auditing, and prevent the negative affects.