信息技术在审计中的应用

Information Technology in Audit

信息技术已渗透到各行各业,全球信息化已然是发展的必然方向,随着信息技术迅猛的发展,企业不仅在财务方面实现了信息系统化,在采购、销售、成本等其他业务环节也逐渐开始运用计算机管理。大型ERP软件也越来越多地被运用,因此,为了归避审计风险、加快审计信息化建设。利用审计软件来完善审计程序、利用计算机辅助审计技术(CAAT)来确保数据的准确性和完整性、按照COSO标准来审核企业信息化架构等。以某企业审计项目中的信息技术运用为例,详细论述了信息技术在审计工作中的作用和应用。

Information technology has been filtered into the various walks of life, global information has already become the inevitable trend of development. With the rapid development of the information technology, the enterprise implements the systematization of information not only in financial aspects but in purchasing, sales, costs and other business cycle as well. More and more ERP software are used. In order to avoid the audit risk, audit should speed up the construction of information technology. Use the audit software to create a perfect audit procedure, use the CAAT （Computer Assisted Audit Techniques） to ensure the accuracy and completeness of financial data, and use the COSO standard to review the enterprise information structure. Then, starting the role and application of information technology in one enterprise audit work.