计算机处理系统下的内部控制及其审计

Internal Control and Auditing for Enterprises Utilizing Computer Systems

企业的内部控制制度包括一般控制和业务控制两部分 ,一般控制包括组织和运用的控制、硬件软件的控制、过程、系统开发及人员、安全的控制等 ;业务控制包括数据输入、数据处理及数据输出的控制等内容。与此相适应 ,注册会计师的审计也要从一般控制系统和业务控制系统入手 ,注意了解企业内部控制制度的特点 ,评价其内部控制制度的健全性、合理性及有效性 ,在此基础上进行具体业务的审计。

The internal control includes general control and application control. The general control includes organization control and operating control, the control of hardware and software, processing control, system development control, employee control and safety control. The application control includes controls of data input, data processing and data output. When a CPA makes auditing for such enterprises ,he should evaluate the reasonability and efficiency of internal control systems, and then begins auditing for particular purposes.