高校计算机审计实验室的建设研究

Research on the construction of computer audit laboratory in colleges and universities

计算机审计是目前审计领域研究与应用的一个热点,培养计算机审计专门人才,已成为当前许多财经类高校所面临的紧迫任务。从实验室建设的目标与原则、实验室的建设方案以及实验室建设的主要内容等方面对计算机审计实验室的建设进行了阐述,对培养具有综合解决审计实务能力的复合型人才有很大的帮助。

Computer audit is an active research domain in audit field.It becomes an urgent task that cultivating the talent with professional computer audit skill in economics colleges at present.From the goal and principle,the plan and the main contents of computer audit laboratory construction,this paper tries to describe it.These discussed factors help us to foster composite talents that have abilities to solve audit practical problems.