浅谈内部计信息化在农村合作金融的应用.doc

浅谈内部审计信息化在农村合作金融的应用 仙居县信用联社 【摘 要】:当前浙江经济社会发展已进入新的阶段，审计的转型升级，对审计工作提出了更高的要求，加快审计信息化建设尤其是促进计算机技术与审计业务的融合，是我们必须依托的重要手段和实现目标的有效途径。随着我国农村合作金融机构电子化程度的日益提高以及数据集中体系建设力度的加大，农村合作金融各项业务对信息科技的依赖度显著增强，其内部控制也越来越依托于信息系统。作为服务于农村合作金融的内部审计不可避免地受到农村合作金融信息化建设所带来的冲击与挑战，为了更好的发挥农村合作金融内部审计职能，防范审计风险,保障审计工作的有效性和真实性,必须从信息化环境下着手开展内部审计工作,并利用计算机辅助审计技术,对系统进行的各种业务处理及其数据的准确性进行审核检测,保证审计对象数据准确,从而保障审计结果的正确性,降低审计风险。 【Summary】：At present , zhejiang has entered a new stage of economic and social development , a higher demand for the audit work with the transformation and upgrading of audit , , and speed up construction of information infrastructure , especially to promote computer technology and audit business integration , Important means and realization of the objectives is that we must rely on the effective way . Our cooperation with the delivery of financial institutions increased and the dataset system and strengthening construction of rural areas of cooperation in financial business has never relied on information technology has increased, the internal control is also supporting the information systems. In rural areas as services and financial cooperation in the internal audit was inevitably the cooperation and financial information to the construction of the impact of and challenges, in order to better cooperation to the internal audit function, avoiding financial risk and auditing to ensure the effectiveness and authenticity, information must be from the internal audit to conduct the work and use technology, is computer aid audit systems of various business process and data the accuracy of the audited, ensure that audit object 【关键词】：审计信息化；农村合作金融；内部审计；应用 【Key words】: Internal Audit Information；Rural cooperative financial； Internal Audit；Application 当今社会发展已进入信息化、网络化的时代，生产自动化、会计信息电算化、外部环境网络化的客观现实，迫使企业必须逐步建立起能够联系内外环境的信息网络系统。随着企业内外环境信息网络系统的建立、完善，作为农村合作金融内部管理重要组成部分的内部审计工作，也遭遇了前所未有的挑战。如何顺应信息化环境的要求，成为摆在所有内部审计人员面前的新课题，对内部审计人员而言，这既意味着挑战，也意味着新的机遇。 一、内部审计信息化对农村合作金融的影响 计算机审计是现代审计发展的大趋势，审计信息化是审计署做出的推进审计工作科学化、