计算机审计在政府审计中应用与建设

“财政资金运用到哪,审计就跟踪到哪”,作为财政资金审计的机关,政府审计面临无边界困境,随着计算机和网络技术的发展,政府审计无边界困境进一步加剧.为了应对这一困境,计算机审计作为解决政府审计效率的重要手段已在政府审计中全面推广.如何建设计算机审计,使计算机审计真正在促进传统审计向现代审计转变、解决审计无边界困境中发挥积极作用,是各级政府审计机关和广大审计人员当前面临的一个重要的理论和实践问题.

The Application and Construction of Computer Audit in Government Audit

＂ Where is government funds, where is the audit on the track ＂. As financial funds audit authorities, government audit faces borderless predicament. With the development of computer and network technology, government audit borderless predicament further intensified. To cope with this predicament, as an important means to solve government audit efficiency, computer audit is widely spread in government audit. How to build a computer audit system, to really promote conversion about computer audit traditional audit to modern audit and to address the audit to play an active role in the border predicament is an important theoretical and practical issues facing all levels of government audit institutions and the vast majority of auditors.