金融计算机稽核系统

本文简要叙述了建立金融计算机稽核系统的必要性,介绍了计算机稽核的任务、内容、方法和建立计算机稽核系统的基本原则。对于如何组织和管理计算机稽核系统,作者也提出了自己的看法。最后,作者以一个实际的银行对公业务电脑稽核系统为例,着重介绍了该系统的功能和“黑匣子”的设计原则。

THE FINANAL COMPUTER AUDITTING SYSTEM

The paper briefly narrates the necessity of establishing the finanal computer auditting system, introduces the tasks, contents and the methods of computer auditting and the basic principles of establishing the computer auditting system. As for how to organize and manage the computer auditting system, the author also puts forward his own opinion. At last, the author focuses intrducing the function of the system and the designing principles of the " black bos" by a concrtet instance of the computer auditting system for bank accoanting business.