【作者】 徐隽；

【导师】 赵宝柱；

【作者基本信息】 华北电力大学（北京） ， 技术经济及管理， 2005， 硕士

【摘要】 本文中作者对“计算机审计”这一新生事物给出了自己的定义,并通过自身的计算机审计实践经验,对在新的环境下内部审计的定位等提出了建议。 计算机审计是审计领域的新生事物,代表了审计理论与实践的发展方向,具有传统的手工审计不可比拟的优势。本文在总结已有的对计算机审计理论研究基础上给出了清楚明确的定义,阐述了其应用于内部审计的特点。并对计算机审计风险进行了分类。 借助作者在内审工作中计算机审计实践的案例,对现阶段审计工作中的问题进行了分析,并提出改进建议。对新的环境下内部审计的定位以及如何防范审计风险阐明了看法。更多还原

【Abstract】 In this thesis the author gives the definition of a new concept "computer auditing", and gives some advice on the author’s Internal Computer Auditing practice.Computer auditing is the new comer in the field of auditing; it represents the trend of auditing theory as well as practice. Computer auditing has many unmatched predominance compared with the traditional auditing, but the study of computer auditing is right at an incipient stage in our country. This thesis summaries the definition of the computer auditing, it’s feature on applying in the internal auditing domain and it’s difference from the traditional auditing.Owning to the different level of the auditors in computer auditing and the introduction of this part is relatively weak, this article bring in quite a few examples on computer auditing, all are accumulated in the author’s internal auditing practice. Through the analysis, give some advice on how to quit he risk and point out what position the internal auditors will seize in the new environment.更多还原