信息化条件下单位内部审计的难点及审计电算化步骤  

Information Under the Condition of Interior of Their Flats Difficulties in the Audit and Audit of Computerized Steps

作　　者：王倩[1] 王书领[1] 

机构地区：[1]山东广播电视大学,山东济南250000

出　　处：《科技信息》2009年第33期I0126-I0126,I0378,共2页Science & Technology Information

摘　　要：随着我国信息化事业的快速发展,我国已实行会计电算化的单位越来越多。但对这些单位如何实施内部审计,许多审计人员还存在不少误解,或者还知之甚少。文章客观分析了内部审计工作的难易度,详细阐述了审计中的三方面难点,具体介绍了审计电算化的方法与步骤。With China＇s rapid development of information indostry, China has implemented computerized accounting the unit is increasing. But for these units how to implement the internal audit, and many auditors are still many misunderstandings, or still poorly understood. The article an objective analysis of the degree of diffieuhy of the work of internal audit, detailed audit of the three difficulties, which are detailed audit computerized methods and procedures.

关 键 词：会计电算化 内审 难点 步骤 

分 类 号：F232[经济管理—会计学] F239.45[经济管理—国民经济]