信息系统审计 meaning in Chinese
cisa
information system auditing
is audit
Examples
- Computer audit risk refers to the possibility that the auditor expresses improper audit opinions after using the computer to audit the cais ( computer accounting information system ) of the audited entities because of the material misstatement or omission in accounting report
摘要计算机审计风险是指会计报表存在重大错报或漏报，而审计人员在利用计算机对被审单位计算机会计信息系统审计后发表不恰当审计意见的可能性。 - On all accounts , the first task we need to do is to turn the table the monopoly of the government auditing institution in the state - owned business enterprise auditing , constructs the auditing system constitute of the government audit , society audit and internal audit ; the next we need to do is to undertake the information system auditing with the support of the network auditing and real time auditing , undertake the economic obligations auditing and performance auditing on the base of finance receipt and expenditure auditing ; the final mission is to harmonize with the international auditing conventions
总的观点是：关于我国国有企业审计监督，首先，在立法型审计体制下，应打破国家审计机关对国有企业审计的垄断局面，建设由国家审计、社会审计、内部审计组成的审计监督体系，其次，以网络审计、远程实时审计为依托，积极有效地开展信息系统审计，以财务收支审计为基础，开展经济责任审计和绩效审计，最终实现与国际接轨。 - On the basis of systematic analysis of the impact of computer and network technology upon traditional audit theory and practical application , this paper put forward a complete new idea - - - - set up an information system audit based on the combination of information technology especially network technology and audit technology
本论文较为系统的分析了计算机、网络技术的应用对传统审计理论和实务的影响，从而提出建立以信息技术特别是网络技术与审计技术相结合的信息系统审计。