On Accounting for the impact of internal audit-毕业论文翻译.docVIP

On Accounting for the impact of internal audit [Abstract] With the computer information and communication technology, computerized accounting to the traditional internal audit work to bring a profound effect, this paper discussed the internal audit computerized environment impact of the many. [Keywords:] Internal Audit of Accounting The rapid development of computerized accounting information to improve audit quality, reduce labor intensity of the audit work, but the work of Internal Audit under computerized environment, there is less evidence of the original paper-based audit, the audit more difficult issues such as new, this paper Computerized discussed the impact of environment on the internal audit and internal audit response. First, China’s situation and development trend of computerized accounting 1. China’s current situation and development trend of Accounting (1) to the network from a single stand-alone systems to use though to meet the basic needs of SMEs, but the long-term perspective, taking a step forward requirements difficult to manage, to give full play to the function of computerized accounting information system and the role of networking is an effective way. through the establishment of computerized accounting information network system, information sharing can be done to achieve real-time processing of information. (2) information from the accounting system to accounting-based decision support system mainly by means of accounting information systems or computer networks to handle the accounting business has occurred, reflecting, to provide complete. 2. China’s current status of internal audit Establishment of internal audit is not long, has made some achievements, China’s stage of development of internal audit, there are some problems, such as: the focus of the audit is still focused on the financial audit; audit methods are backward, especially when facing networked accounting information system, many internal