Under the modern economic condition, wide application of computer information system exerts an enormous influence on accounting, auditing, etc. What this paper mainly probes into is the influence of application of com...Under the modern economic condition, wide application of computer information system exerts an enormous influence on accounting, auditing, etc. What this paper mainly probes into is the influence of application of computer information system on internal audit. Since the wide use of computer information system has a certain influence on the clues and methods of internal audit as well as internal auditor, and it has an advantage that traditional auditing can＇t compare with, so it makes the form of internal audit changing from traditional manual audit to computer-aided audit become a kind of inevitable trend. But there are still problems to be solved about the computerization of internal audit, the author discussed some urgent problems and proposed the relevant countermeasures.展开更多
Ⅰ. Status quo of international coop-eration Since the implementation of "reform and opening to the outside world" and "taking the e-conomic construction as the central task" policies by the Chines...Ⅰ. Status quo of international coop-eration Since the implementation of "reform and opening to the outside world" and "taking the e-conomic construction as the central task" policies by the Chinese government, China’s auto indus-try has made great progress in international eco-展开更多
文摘Under the modern economic condition, wide application of computer information system exerts an enormous influence on accounting, auditing, etc. What this paper mainly probes into is the influence of application of computer information system on internal audit. Since the wide use of computer information system has a certain influence on the clues and methods of internal audit as well as internal auditor, and it has an advantage that traditional auditing can＇t compare with, so it makes the form of internal audit changing from traditional manual audit to computer-aided audit become a kind of inevitable trend. But there are still problems to be solved about the computerization of internal audit, the author discussed some urgent problems and proposed the relevant countermeasures.
文摘Ⅰ. Status quo of international coop-eration Since the implementation of "reform and opening to the outside world" and "taking the e-conomic construction as the central task" policies by the Chinese government, China’s auto indus-try has made great progress in international eco-
