联网审计:困难与对策

On Network Auditing

随着国民经济信息化,审计工作信息化已刻不容缓。联网审计作为计算机审计发展较高阶段的产物,是适应新的审计环境所产生的审计方式,是审计工作信息化的主攻方向之一。联网审计作为非现场审计,具有实时审计、远程审计、高效率的数据采集和分析等特征。当前联网审计中还存在不少困难与问题,要采取有效对策和措施,不断完善联网审计制度。

With the informatization of national economy, it is also urgent to develop informatized audit. As computer auditing develops, online auditing is a high level approach that adapts to the new auditing conditions and one of the major tasks of auditing informatization. Online auditing is characterized by real-time, long-distance and efficiency. At present, there are still difficulties and problems in online auditing, which requires effective measures to improve the online auditing system.