計(jì)算機(jī)審計(jì)的理論及其在內(nèi)部審計(jì)中的應(yīng)用.pdf

1、華北電力大學(xué)（北京）碩士學(xué)位論文計(jì)算機(jī)審計(jì)的理論及其在內(nèi)部審計(jì)中的應(yīng)用姓名：徐雋申請(qǐng)學(xué)位級(jí)別：碩士專業(yè)：技術(shù)經(jīng)濟(jì)及管理指導(dǎo)教師：趙寶柱20050301華北電力大學(xué)碩士學(xué)位論文摘要本文中作者對(duì)“if一算機(jī)審計(jì)”這一新生事物給出了自己的定義，并通過(guò)自身的計(jì)算機(jī)審計(jì)實(shí)踐經(jīng)驗(yàn)，對(duì)在新的環(huán)境下內(nèi)部審計(jì)的定位等提出了建議。計(jì)算機(jī)審計(jì)是審i卜領(lǐng)域的新生事物，代表了審計(jì)理論與實(shí)踐的發(fā)展方向，具有傳統(tǒng)的手_L審計(jì)不可比擬的優(yōu)勢(shì)。本文在總結(jié)己有的對(duì)計(jì)算機(jī)審

2、計(jì)理論研究基礎(chǔ)1=給出了清楚明確的定義，闡述了其應(yīng)用于內(nèi)部審計(jì)的特點(diǎn)。并對(duì)計(jì)算機(jī)審計(jì)風(fēng)險(xiǎn)進(jìn)行了分類。借助作者在內(nèi)審工作中計(jì)算機(jī)審計(jì)實(shí)踐的案例，對(duì)現(xiàn)階段審計(jì)工作中的問(wèn)題進(jìn)行了分析，并提出改進(jìn)建議。對(duì)新的環(huán)境F內(nèi)部審計(jì)的定位以及如何防范審計(jì)風(fēng)險(xiǎn)闡明了看法。關(guān)鍵詞:計(jì)算機(jī)審計(jì)，內(nèi)部審計(jì)，定位ABSTRACTInthisthesistheauthorgivesthedefinitionofanewconcept“computerauditing

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