| 审计在网络下的变革及风险。 |
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| 引用本文： | 娄凌云.审计在网络下的变革及风险。[J].贵州工业大学学报(社会科学版),2004,6(4):42-45. |
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| 作者姓名： | 娄凌云 |
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| 作者单位： | 遵义职业技术学院,贵州,遵义,563000 |
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| 摘 要： | 网络化审计是网络技术与审计相结合的产物,网络环境的开放性和互联性,使审计信息资源在极大的范围内得以交流和共享。审计处理手段的电算化要求审计人员对审计工作重新认识,增强工作的预见性,以便应对时代的变革。网络环境下审计人员要了解企业的信息,提高风险控制水平。
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| 关 键 词： | 审计 网络化审计 网络审计风险与变革 |
| 文章编号： | 1009-0509(2004)04-0042-04 |
| 修稿时间： | 2004年4月27日 |
Revolution and Risk of Audit in the Network Environment |
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| LOU Ling-yun.Revolution and Risk of Audit in the Network Environment[J].Journal of Guizhou University of Technology(Social Science Edition),2004,6(4):42-45. |
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| Authors: | LOU Ling-yun |
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| Abstract: | Networking audit is the child of network technology and audit. The openness and connectivity of Internet allows people to exchange and share information sources in a large area. Computerization on audit requires auditors re-recognize the audit and improve the prediction of audit to meet the change of times. Auditors work in the network environment should understand the information of the enterprises and improve the ability of risk control. |
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| Keywords: | Audit network audit Revolution and risk of audit in network environment |
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