高校计算机审计应用的探讨

Exploration on the application of computer audit in colleges and universities

计算机技术已广泛应用到社会生活的各个领域,而作为审计三驾马车之一的内部审计工作,仍然以传统手工操作为主;改变旧的审计模式,开展计算机审计,提高审计效率,降低审计风险,保证审计质量,有着十分重要的现实意义。

Computer technology has been widely used in all the fields of social lives, but the inner audit still uses the traditional way. So it has an important practical significance to change the old audit mode, use the computer technology to improve the audit efficiency and decrease its risk and guarantee its quality.