| 企业内部控制与计算机辅助审计 |
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| 引用本文： | 唐国秀,唐国萍. 企业内部控制与计算机辅助审计[J]. 东北农业大学学报(社会科学版), 2004, 2(4): 27-29 |
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| 作者姓名： | 唐国秀 唐国萍 |
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| 作者单位： | 黑龙江省生物制品一厂，南京农业大学 黑龙江 哈尔滨 150069，江苏 南京 210095 |
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| 摘 要： | 企业内部管理常常因人而异,令出多门,导致企业内部信息误传,目标各异。审计员从事计算机辅助审计活动的要点及其角色特征,从事审计、商务或信患技术人员参与计算机审计工作之参考。
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| 关 键 词： | 企业内部控制 计算机辅助审计 |
Enterprise Internal Control and Computer Aided Auditing Technique |
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| Tang Gouxiu. Enterprise Internal Control and Computer Aided Auditing Technique[J]. Journal of Northeast Agricultural University:Social Science Edition, 2004, 2(4): 27-29 |
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| Authors: | Tang Gouxiu |
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| Abstract: | Internal control means different things to different people.So miscommunication and different expecta- tions cause problems within an enterprise.The aim of the topic is to give computer auditors an overview of the main activities of computer aided auditing and the role of the auditior.For those from either an audit,business or informa- tion technology(IT)background seeking a move into computer audit,will provide useful background reading. |
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| Keywords: | enterprise internal control computer aided auditing technique |
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