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随着信息技术和网络通讯技术应用范围的不断扩展,计算机对被审计单位各业务环节的影响越来越大,出现了传统手工审计无法解决的新问题,电算化审计应运而生。电算化审计在带来审计环境、审计线索、审计对象和内容、审计技术和方法改变的同时,也带来了新的审计风险。一、电算化审计面临的风险1.系统环境风险。系统环境风险是指会计电算化系统本身所处的环境引起的风险。它分为软件环境风险和硬件环境风险。目前已通过评审的各类会计电算化软件基本上符合财政部颁发的《会计核算标准基本功能规范》,但从基本功能模块划分到数据库文件的设置,从采用工作平台到使用的计算机开发语言,从单纯使用关系型数据结构到应用大型数据库资源等来看,所有软件各不相同。正是由于计算机数据处理系统的复杂性,使得文件记录和
With the continuous expansion of the application of information technology and network communication technology, the impact of computers on various business units of the audited entities is becoming more and more large. There are new problems that traditional manual auditing can not solve. Computerized auditing has emerged. Computerized audit brings new audit risk while bringing about audit environment, audit trail, audit object and content, audit technique and method change. First, the computerized audit of the risks faced 1. System environmental risks. System environment risk refers to the risk caused by the environment in which the computerized accounting system is located. It is divided into software environmental risks and hardware environmental risks. At present, all types of computerized accounting software that have been approved by the Ministry of Finance basically meet the “Basic Functional Standards for Accounting Standards” issued by the Ministry of Finance. However, the basic functional modules are divided into database file settings, from using a work platform to using a computer development language , From the simple use of relational data structures to the application of large database resources, etc., all of the software vary. It is precisely because of the complexity of computer data processing systems that make documentation and documentation