信息化条件下的高校内部财务审计

随着财务信息化进程的加速，计算机辅助审计逐渐成为高校审计的主要工作方式，并在提高审计效率等方面显现出明显优势．但审计工作对象从传统的纸质账目变成了种类繁多的电子数据，审计手段从传统的手工审计升级为计算机辅助审计也带来了新的问题．本文分析了计算机辅助审计在高校内部财务审计中的应用现状，并结合自身运用财务审计软件的体会，分析了计算机辅助审计存在的主要问题，并提出了初步解决方案．

Interior Financial Audit of University under the Condition of Informationization

With the speedup of financial informationization,computer-assisted audit gradually becomes the main mode of audit in University,and has a distinct advantage in improving audit efficiency.However,the audit work object turning from traditional paper account to varieties of electron data,the audit method promoted from the traditional manual audit to computer-assisted audit,both of them brought new problems.Combined with the experiences of utilization of finance audit software,this article analyzed the present situation of application and the main problems of computer-assisted audit in interior financial audit of university,as well as proposed the preliminary solution.