浅议对电算化会计舞弊的审计监督

A Discussion on the Safe-guard of audit Against E-Account Cheating

分析了利用计算机进行会计舞弊的含义、动机、特点 ,在此基础上就系统输入、输出、软件方面的会计电算化舞弊行为如何开展审计和安全监督进行了研究 。

This paper analyzes the meaning, motive, and character of account cheating through computers. It also explores the ways to safeguard of audit against E-account cheating in system input, output , software and so on.