摘要
IT审计是指对计算机软件和硬件及整个信息系统的审计,在会计信息化的发展过程中,IT审计已成为企业会计信息化的重要组成部分,同时也是会计信息化的内在需要。企业会计信息化开展IT审计需要一定的条件,会计信息化IT审计的实施保障了会计信息的安全、可靠,保证了会计信息系统的高效运行。当前,会计信息化IT审计的发展面临着各种阻力,需要各方的共同努力,才能促进其从概念落到实处。
IT audit refers to the audit on computer software and hardware and the entire information system. In the course of accounting informatization, in addition to an internal need, IT audit has become an important part of the overall accounting informatization. Specific conditions are needed to perform IT audit in order to ensure the safety and reliability of accounting information and to guarantee the efficient operation of accounting information system. IT audit currently has a wide range of obstacles, and needs a concerted effort by all entities to transfer theory into practice.
出处
《中国注册会计师》
北大核心
2012年第12期108-113,3,共6页
The Chinese Certified Public Accountant
