Discussion and analysis of audit issues under the computer information system
Li Rong · Qiye jishu kaifa · 2009
With the development of science and technology and social change,the computer in information processing is growing rapidly and becomes popular,and acquires widespread application,which brings great convenience and efficiency. Various enterprises and institutions,as well as the financial processing business started the widespread use of computers,computer business raised the level of the enterprise to improve the quality of accounting information systems,at the same time,it also made the original hand accounts from the audit procedures established no longer suitable to the requirements under the new situation,but it also greatly increased the use of modern information technology to the possibility of cheating. In this paper,combining with modern information systems and problems,we explore the unique computer audit methods and procedures.