會計電算化對企業內部審計的影響
摘 要：計算機在會計中的應用，改變了會計數據處理的方式，因而給內部審計工作帶來了新的'課題。隨着信息技術的迅猛發展，電算化系統功能日臻完善，系統更加多樣與複雜，審計人員將面臨更爲嚴峻的挑戰。目前，在現代的計算機應用環境下，我國基本上還是沿襲傳統手工審計方式，而國內理論研究和實踐應用水平還不能適應信息技術的迅速發展。
本文主要論述了3個方面的問題：即會計電算化信息系統下企業內部審計的基本情況；會計電算化對企業內部審計內容、技術和方法，審計程序和審計風險，審計準則等所產生的影響；並針對會計電算化所帶來的對企業內部審計的影響採取相應的措施以推動企業內部審計適應會計電算化。
關鍵詞：會計電算化 內部審計 影響
The Influences with The Computerized Accounting Information System to Enterprise Internal Audit
Abstract：With the application of computer in accounting, the method of accounting data is changed. It is a new subject to auditor. With the development of Information Technology, the function of Computerized Accounting Information System (CAIS) is various and complex. There are many great challenges in the future audit work. Presently, under the condition of applying Computerized Accounting, Handworker audit is still our main method. In addition, the level of the audit theories and practices can’t adapt to the fast development of Information Technology.
This article mainly discussed three questions: Namely, the basic situation of enterprise internal audit under the computerized accounting information system; the influences with the computerized accounting information system to the contents 、the methods 、the audit programs 、the audit disks, the audit criteria and so on. The corresponding measures and methods we should take to impel the enterprise internal audit to adapt to the accounting by Electronic Data Processing.
Key words: CAIS; audit; influence
