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计算机系统应用于管理和会计系统,使传统的手工数据处理系统转变为电算化数据处理系统,审计的对象也发生了重大变化,对电子数据处理系统的审计及对手工数据处理系统的计算机辅助审计方法的研究,形成一门将会计、审计、计算机技术、现代通信技术和网络技术相互融合的计算机审计。文章主要探讨了计算机审计在企业内部控制中的重要作用及其具体应用策略。
Computer systems are used in management and accounting systems to transform traditional manual data processing systems into computerized data processing systems. Audits have also undergone major changes. Audits of electronic data processing systems and computer-assisted systems for manual data processing systems The study of audit methods has led to the formation of a computer audit of accounting, auditing, computer technology, modern communication technology and network technology. This article mainly discusses the important role of computer audit in the internal control of an enterprise and its specific application strategy.