| 高校计算机审计状况分析 |
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| 引用本文： | 倪惠明.高校计算机审计状况分析[J].湖南理工学院学报,2007,20(2):89-91. |
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| 作者姓名： | 倪惠明 |
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| 作者单位： | 湖南理工学院 湖南岳阳414000 |
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| 摘 要： | 计算机审计作为一种提高审计效率和质量的重要方法,已得到普遍重视。随着高等教育事业的迅猛发展,高校的经济活动日益复杂,高校已全部实现了会计电算化。在此情况下,加快高校的计算机审计系统建设工作已是当务之急。本文分析了当前高校计算机审计的现状,提出加快高校内部审计电算化的思路。
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| 关 键 词： | 高校 内部审计 计算机审计 |
| 文章编号： | 1672-5298（2007）02-0089-03 |
| 修稿时间： | 2007-02-25 |
Analysis of the current state of computerizing audit in higher schools |
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| NI Hui-ming.Analysis of the current state of computerizing audit in higher schools[J].Journal of Hunan Institute of Science and Technology,2007,20(2):89-91. |
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| Authors: | NI Hui-ming |
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| Institution: | Hunan Institute of Science and Technology, Yueyang 414006, China |
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| Abstract: | As an important method to improve efficiency and quality of audit,computer audit arose general recognition.Accounting has been computerized with increasing complexity of economic activities in higher education.In this circumstance it is urgent to construct the computerized auditing system in higher schools.The current status of computerizing auditing has been analyzed and the way to computerize the internal auditing in higher education has been put forward. |
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| Keywords: | higher schools internal auditing computerizing auditing |
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