计算机辅助审计技术在银行内部审计中的应用

随着计算机技术的迅猛发展和广泛应用，现代内部审计需要有与之相适应的技术手段。信息技术对内部审计师来说曾经是“能懂最好”，现在则已成为其基本要求。计算机辅助审计技术是一个受审计人员控制的专用计算机程序，可用于测试或分析计算机文档中的数据，其使用目的是为了更好地实现审计目标。本文阐述了计算机辅助审计技术产生的背景、定义和功能，重点分析了其在银行内部审计非现场及现场审计中的应用和效果，探讨了使审计人员熟练掌握该技术的途径。

Computer-assisted techniques of internal auditing in banks

With the rapid development and widely application of the computer technology, modern internal audit needs adaptive technical methods. The information technology has become a basic requirement for internal auditors. Computer-assisted auditing techniques are special computer programs controlled by auditors, and it can be used to test or analyze the data in the computer files, with the aim to accomplish the auditing object. This paper explain the background, definition and function of the computer-assisted auditing techniques, and focus on analyzing its application and effect of the non-site and on-site auditing in banks. Last, this paper discusses the approaches of mastering the technology for internal auditors.