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随着信息技术的飞速发展,越来越多的企业选择引进信息系统来改善经营管理,提高企业的经济效益。信息化审计是随着社会发展及信息技术进步而出现的一种新型的审计方式。本文基于信息化审计的视角,分析信息化审计环境下企业内部控制现状,探讨信息化审计对企业内部控制的影响机制,从而提出如何利用信息化审计更好地实现企业内部控制作用的对策,对进一步完善企业内部控制体系具有极其深远的现实意义。
With the rapid development of information technology, more and more enterprises choose to introduce information systems to improve their management and improve their economic benefits. Informational auditing is a new type of auditing method that appears along with the social development and the progress of information technology. Based on the perspective of informatization audit, this paper analyzes the status quo of enterprise internal control under informatization audit environment, discusses the mechanism of informatization audit on enterprise internal control, and puts forward the countermeasures of how to use information audit to better realize the internal control of enterprises. To further improve the internal control system has far-reaching practical significance.