基层机关开展计算机审计的现状和思路

The Current State and Proposals for Applying Computerized Auditing at Grassroots Organizations

依据信息化条件下审计技术的发展趋势,从计算机审计的基本概述出发,阐述了计算机审计的内在含义、开展计算机审计的必要性,基层审计机关开展计算机审计存在认识不到位、人才储备不足、缺少资金和组织保障、制度不健全等问题,并提出了当前和今后开展计算机审计的发展思路。

According to the auditing development trend under the rapidly developeded information technology,it is investigated the fundament and necessity of applying computerized auditing in this paper.And several proposals are introduced to apply computerized auditing for solving the current problems like the less of recognition,being shortage of talents and capital as well as unreasonable of structure,etc.