并行审计技术在企业中的应用探讨

文章通过分析企业计算机信息系统的发展对企业内部审计工作的影响,认为目前企业审计工作存在的主要问题是现有审计技术不能实现适时取证。在此基础上,文中阐述了并行审计的具体方法及在审计取证的不同情况下的应用。

Reseach on application of the concurrent auditing in the enterprise

The paper thinks the most important problem is that it's difficult to obtain the proofs in time in using the technology of auditing by analyzing the development of the computerization information systems'influence in company's auditing. Finally the paper introduced the concurrent auditing technique and practicing in different conditions.