信息技术手段在内部审计中的应用及其效果

目前，信息技术高速发展，并迅速应用于现代企业管理。信息技术的先进性，提高了企业管理效率和效果，但企业各类风险依旧存在，并阻碍企业发展。内部审计作为企业内部管理重要措施，在信息技术飞速发展、审计轨迹锐减、原始证据大量减少的情况下，应怎样改变传统技术处理手段，履行好职责，适应现代企业管理需要呢？本文围绕这些问题对信息技术手段在内部审计中应用的必要性及具体应用进行了初步探讨。

The application and effect about information technology tools in the internal audit

Recently, information technology is developing rapidly, and has been applied in modern business management. The advanced technology improve the efficiency and effectiveness of enterprise management, but risks still exist in various kinds of enterprises. Under the rapid development in information technology, auditing trajectory sharply reduce, as well as the original evidence. Internal audit, an important measure for internal management of enterprises, must change the traditional means of dealing with technology, carry out their duties, and meet the modern enterprise management＇s need. This paper focuses on the issues from the information technology tools in the application of the internal audit, and discusses the specific application.