会计电算化对企业内部审计的影响

会计电算化对企业内部审计的影响

摘  要：计算机在会计中的应用，改变了会计数据处理的方式，因而给内部审计工作带来了新的课题。随着信息技术的迅猛发展，电算化系统功能日臻完善，系统更加多样与复杂，审计人员将面临更为严峻的挑战。目前，在现代的计算机应用环境下，我国基本上还是沿袭传统手工审计方式，而国内理论研究和实践应用水平还不能适应信息技术的迅速发展。
    本文主要论述了3个方面的问题：即会计电算化信息系统下企业内部审计的基本情况；会计电算化对企业内部审计内容、技术和方法，审计程序和审计风险，审计准则等所产生的影响；并针对会计电算化所带来的对企业内部审计的影响采取相应的措施以推动企业内部审计适应会计电算化。

关键词：会计电算化   内部审计    影响    

The Influences  with The Computerized Accounting Information System to Enterprise Internal Audit
 
Abstract：With the application of computer in accounting, the method of accounting data is changed. It is a new subject to auditor. With the development of Information Technology, the function of Computerized Accounting Information System (CAIS) is various and complex. There are many great challenges in the future audit work. Presently, under the condition of applying Computerized Accounting, Handworker audit is still our main method. In addition, the level of the audit theories and practices can’t adapt to the fast development of Information Technology.
  This article mainly discussed three questions: Namely, the basic situation of enterprise internal audit under the computerized accounting information system; the influences with the computerized accounting information system to the contents 、the methods 、the audit programs 、the audit disks, the audit criteria and so on. The corresponding measures and methods we should take to impel the enterprise internal audit to adapt to the accounting by Electronic Data Processing.

Key words: CAIS; audit; influence （转载自http://www.ＮＳＥＡＣ.com中国科教评价网）