信息化环境下审计系统在远程审计中的运用——基于人保财险公司审计系统的实践

Application of the Auditing System in Remote Auditing under Information Environment- Based on the Practice of PICC Audit System

随着信息化时代的到来,网络审计已成为主流的发展方向。基于网络审计的远程审计也随之应运而生,标志着内部审计迈进了崭新的发展阶段。那么,何为远程审计?审计系统在远程审计的过程中能起到哪些作用?未来审计系统在远程审计中怎样更好的发挥其作用?本文结合保险公司审计系统的实际应用,对上述问题作以简单的探讨。

With the advent of the information age, the network audit has become the main developing direction. Web-based remote audit has come into being marking the internal audit towards the new stage of development. So, what is the remote auditing？ What roles can audit system play in the process of remote auditing？ How to better play the role of audit system in the remote auditing？ This paper briefly discusses above-mentioned topics based on the practical application of the PICC＇s audit system.