金融审计网络化的技术目标设想

A Plan for the Target of the Application of the Computer & Network Technology in the Financial Audit Department

在金融行业已全面网络化的形势下 ,我国金融审计在计算机和网络应用方面明显落后 ,这种局面使审计部门工作被动。作者在实地调查的基础上 ,对金融审计计算机化的现状作了分析 ,结合国外审计计算机化的经验 ,提出我国金融审计计算机化的技术目标和技术路线。为了既保证金融信息安全 ,又提高金融审计的速度和质量 ,实现审计实时化、网络化 ,建议采用 Internet/ Intranet技术。

Under the situation of the full-scale application of the computer & network technology in Chinese financial field, such application in the financial audit department obviously falls behind that the auditors can't fulfill their tasks in high quality. In order to change this awkward situation, after series investigation, the author gives a comprehensive analysis of the current situation and key of solving the problem. With reference to this kind of applications in the foreign countries, the author presents the target and the route of the application of the computer & network technology in Chinese finance audit department.