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信息化环境下内部审计技术方法研究 被引量:15

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摘要 企业信息化发展促使内部审计变革其技术方法。文章从探讨信息技术风险及其评估出发,分析信息化环境下内部审计常见技术方法的分类,并进一步分析了并行审计、持续审计等新型内部审计技术与模式,从而构建信息化环境下的现代内部审计技术方法体系。
作者 陈国珍 赵婧
出处 《会计之友》 北大核心 2013年第22期98-100,共3页 Friends of Accounting
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二级参考文献9

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  • 9中国内部审计协会,2004,《中国内部审计准则》.

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