| 会计电算化对内部审计的影响 |
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| 引用本文： | 宁翠荣.会计电算化对内部审计的影响[J].防灾技术高等专科学校学报,2006,8(2):138-139,142. |
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| 作者姓名： | 宁翠荣 |
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| 作者单位： | 山东省地震局,山东济南250014 |
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| 摘 要： | 随着网络环境下会计电算化管理系统的应用，传统的审计模式、工作方法已不能满足新形式下内部审计的需要。本文在论述电算化会计系统的发展历程的基础上，阐述了会计电算化对内部审计所带来的制约和影响，提出了会计电算化环境下，内部审计工作的工作重点。
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| 关 键 词： | 会计电算化 内部审计 会计信息系统 |
| 文章编号： | 1008-7869（2006）02-0138-02 |
| 收稿时间： | 2005-12-10 |
The Influence of Electronic Accounting on Internal Auditing |
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| Ning Cuirong.The Influence of Electronic Accounting on Internal Auditing[J].Journal of College of Disaster Prevention Techniques,2006,8(2):138-139,142. |
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| Authors: | Ning Cuirong |
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| Abstract: | With the application of electronic accounting and the network accounting information system and management system, the traditional auditing model and working approach can not fulfill the need of internal auditing. This article, based on the development of electronic accounting, discusses the restriction and influence that electronic accounting brings about to the internal auditing and puts forward the focus of internal auditing in the condition of electronic accounting. |
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| Keywords: | electronic accounting internal auditing accounting information system |
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