| 高校如何运用计算机审计技术开展审计工作 |
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| 引用本文： | 李亚勤.高校如何运用计算机审计技术开展审计工作[J].昆明冶金高等专科学校学报,2005,21(4):99-101. |
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| 作者姓名： | 李亚勤 |
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| 作者单位： | 昆明冶金高等专科学校,监察审计处,云南,昆明,650033 |
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| 摘 要： | 运用计算机审计技术手段开展内部审计工作，是高校监督、管理和评价的需要，同时是高校内部审计工作的发展趋势。运用计算机技术开展高校审计，就必须规范内部审计行为，开展会计电算化内控审计，开展联网审计，对审计软件的应用控制进行计算机辅助审计技术培训。
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| 关 键 词： | 高校 内部审计 计算机技术 |
| 文章编号： | 1009-0479-(2005)04-0099-03 |
How to Apply Computer Technology to Audit in Universities and Colleges |
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| LI Ya-qin.How to Apply Computer Technology to Audit in Universities and Colleges[J].Journal of Kunming Metallurgy College,2005,21(4):99-101. |
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| Authors: | LI Ya-qin |
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| Abstract: | It is the needs of supervision, control and evaluation and a tendency towards audit in universities and colleges to utilize computer technology in audit. To use the technology, it is necessary to standardize interior auditing criterion, carry out accountant electronic auditing control and online audit, and train auditors the skill of applying audit software and computer aided audit technology. |
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| Keywords: | universities and colleges interior audit computer technology |
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