The Influence of Computerization on the Internal Audit |
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引用本文: | Ying Guo. The Influence of Computerization on the Internal Audit[J]. 中国经济评论(英文版), 2004, 3(6): 60-65 |
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作者姓名: | Ying Guo |
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作者单位: | Mailbox 0156, Campus Branch of Finance and Economics of Xi'an Jiaotong University, Yantaxilu No.74, Xi'an City, Shaanxi Province, 710061 |
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摘 要: | Under the modern economic condition, wide application of computer information system exerts an enormous influence on accounting, auditing, etc. What this paper mainly probes into is the influence of application of computer information system on internal audit. Since the wide use of computer information system has a certain influence on the clues and methods of internal audit as well as internal auditor, and it has an advantage that traditional auditing can't compare with, so it makes the form of internal audit changing from traditional manual audit to computer-aided audit become a kind of inevitable trend. But there are still problems to be solved about the computerization of internal audit, the author discussed some urgent problems and proposed the relevant countermeasures.
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The Influence of Computerization on the Internal Audit |
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Abstract: | |
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Keywords: | internal audit computer-aided audit advantage inevitable trend |
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