| 浅议会计电算化对内部审计的影响及对策 |
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| 引用本文： | 刘勇强. 浅议会计电算化对内部审计的影响及对策[J]. 河南机电高等专科学校学报, 2006, 14(2): 63-65 |
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| 作者姓名： | 刘勇强 |
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| 作者单位： | 河南机电高等专科学校,管理工程系,河南,新乡,453002 |
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| 摘 要： | 会计电算化的迅速发展对内部审计的审计线索、审计方法、审计内容等各方面产生重大影响．对内部审计提出了新的要求。要想适应会计电算化的发展．内部审计必须在审计方法、人员素质等方面进行革新。
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| 关 键 词： | 会计电算化 内部审计 审计方法 |
| 文章编号： | 1008-2093（2006）02-0063-03 |
| 收稿时间： | 2005-09-30 |
| 修稿时间： | 2005-09-30 |
The Infection and Countermeasure of Internal Auditing Because of Accounting Information System |
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| LIU Yong-qiang. The Infection and Countermeasure of Internal Auditing Because of Accounting Information System[J]. Journal of Henan Mechanical and Electrical Engineering College, 2006, 14(2): 63-65 |
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| Authors: | LIU Yong-qiang |
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| Abstract: | The rapid development has great interest with internal audit on clue . measure, content, etc. The request was been hold up. So we must reform the measures of audit and the humanware of the internal audit to adapt the develop of Accounting Information System. |
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| Keywords: | Accounting information system internal auditing audit on measure |
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