关于开展船舶行业电算化审计工作的探讨

The Deliberation of Computer Auditing in Shipbuilding Enterprises

通过对电算化审计概念的讨论,阐述了开展船舶行业电算化审计工作的迫切性,提出了船舶行业电算化审计的构想,它包括:电算化信息系统的一般控制审计、应用控制审计、开发审计和应用程序测试,以及内部系统的符合性测试和数据文件的实质性测试等,最后对开展电算化审计工作进行了可行性研究。

This paper discusses the definition of computer auditing, and expounds the pressingness,the tentative idea and the feasibility study of computer auditing in shipbuilding enterprises. That computer auditing is composed of the general control auditing, application control auditing, system development auditing and application program auditing of the computerized information systems, the coincidence test of internal systems, as well as the substantiality test of data files.