信息系统环境下审计风险的特征与控制对策研究 中 文 摘 要跟着市场货币的创立，审计在货币活动中的范围越来越明显了。人民对审计风险的意识也极其看重了。在管账的同时，会计电脑化的趋势，让古老的审计办法和审计能力做出来不同的变化，但因为目前注册会计师对计算机管账的系统的认识有限度，所以在认识审计的过程中往往产生许许多多的困难，这无非给审计工作带来了更多的危害。本片论文就是讨论计算机环境下审计风险的特征，并想出了控制危害的各种对策。在电脑方面，审计风险给电脑上有了一定的深刻影响，但是在企业进行面临内部控制的和内部管理的时候，也会出现一些小小的改革。文分为五个部分：首先，是对企业内部控制审计的概述；第二，国内外商业内部控制审计近况三，信息化环境下企业审计存在的问题与危害。四是信息环境下内部审计应该接纳的措施最后是本文的结论部分。关键词:审计风险 审计危害 内部控制IIIAbstractAbstractWith the establishment of the market currency, the scope of the audit in the monetary activities is becoming more and more obvious. People's awareness of audit risk is also very important. The cashier at the same time, the trend of accounting computerization, so that the ancient audit methods and audit ability make different changes, but because of the current understanding of the CPA system of computer cashier limited, so often have many difficulties in understanding the audit process, which brings more harm than to audit work. This paper is to discuss the characteristics of audit risk under the computer environment, and come up with various measures to control the risk. In the computer, the audit risk to the computer has a profound impact, but in the face of internal control and internal management, there will be some small reform. This paper is divided into five parts: first, it is an overview of the enterprise internal control audit; second, domestic and foreign commercial internal control audit status of the three, the infor...
