计算机技术在审计工作中的应用研究

分析我国目前审计工作中计算机技术应用的优势,以及利用计算机技术进行审计的方法,并针对计算机审计过程所存在的问题,系统地分析了审计风险有所增加、数据安全控制难度增大、审计队伍素质亟待提高和审计软件的实用性不强,缺乏应有的审计接口等问题的成因,提出在我国现行状况下和未来的新形势下,为了更好的利用和发挥计算机技术进行审计,并积极应对计算机技术广泛应用所带来审计工作的巨大挑战,指出了有效的应对措施,即计算机审计风险的防范、计算机数据安全性的防范、大力加强人才培养和人员培训及大力开发、优化审计软件,强制要求信息系统提供审计接口等措施.

Study on the Application of Computer Technique in Audit Work

The applied advantages and method of auditing work with the use of computer technology in audit work is analyzed in the paper.Aiming at the problem existing in the process of computer audit,the causes of formation about the increase of audit risk,etc.were analyzed in this paper.In order to make good use of computer technique in audit work,we should reply the huge challenge brought to the audit work by the wide-ranging application of computer technique positively.The effective measures that should be taken are pointed out,including how to guard the computer audit risk,to guard the computer data security,to strengthen vigorously the training of talents and the cultivation of staff,to exploit energetically and optimize the audit software,to force the information system to supply with audit interface,etc.