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21世纪是信息化的时代,信息自动化以及会计电算化的发展使内部审计信息化建设成为大势所趋。本文通过分析会计电算的发展对内部审计的影响,探讨内部审计信息化建设面临的困难与挑战,并提出建议与设想。
The 21st century is the era of information. Information automation and the development of computerized accounting make the construction of internal audit informatization become the trend of the times. This paper analyzes the impact of the development of accounting computer on internal audit, discusses the difficulties and challenges faced by the internal audit informationization, and puts forward suggestions and ideas.