现代信息技术参与审计实务的方法及应用

The method and application of modern information technology participating in auditing practice

信息技术的发展深刻改变了审计工作的环境、方法、模式和思维。随着企业的业务和财务信息化转型,为有效识别信息系统内部控制风险,保证审计覆盖面、准确性和审计效率,信息技术被越来越多地应用到审计工作中。目前我国的审计信息化建设仍处于不断探索与实践中,在此时代背景下,文章从信息系统审计的概念和意义出发,着重介绍了广泛应用的信息系统一般控制、应用控制测试的方法论以及计算机辅助审计技术在实践中的应用。

The development of information technology has profoundly changed the environment,methods,modes and thinking of audit work.With the transformation of business and financial informatization of enterprises,in order to effectively identify internal control risks of information systems and ensure audit coverage,accuracy and audit efficiency,information technology is increasingly applied to audit work.At present,the construction of audit informatization in our country is still in constant exploration and practice.Under this background,this paper starts from the concept and significance of information system auditing,and then mainly introduces the widely used general control of information systems,the methodology of application control test and the application of computer-aided audit techniques in practice.