内部审计信息化的优势

Benefits of Information Technology Audit

计算机审计是随着计算机在会计领域的广泛使用和会计电算化的发展而发展起来的。随着计算机会计信息系统的开发和广泛使用,非计算机证据的数据和比例相对减少,传统的审计方法越来越不适用。另外,由于计算机会计信息系统进行业务处理较手工系统进行业务处理在数据处理工具、方法、流程等方面都发生了很大的变化,审计方法和技术也相应发生了改变,因而计算机审计已经日渐成为审计的一个新的发展方向。并且与传统手工审计相比,计算机审计在今后的审计工作中将极其重要。

Computer audit in the accounting field, with extensive computer use and development of computerized accounting and developed. With computer accounting information systems development and widespread use of non-computer data and evidence to reduce the relative proportion of traditional methods of getting the audit does not apply, in addition, accounting information systems as the computer business than the manual system for processing business data processing processing tools, methods, processes, etc. have undergone great changes, audit methods and techniques have changed accordingly, thus becoming the audit computer audit has been a new development. And compared with the traditional manual audit; computer audit work in future audits will be extremely important.