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信息化环境下的内部控制审计是以信息系统为对象,以内部控制检查为手段,对该系统所产生信息的真实合法性作出确认,针对信息处理系统、相关流程及两者的接口进行全部或部分检查及评价,以确定与既定标准的符合程度,形成意见并报告的系统过程。信息化环境下的内部控制审计的重点是通过核对数据、梳理流程、搜集证据,评价信息化内控手段的健全性、合理性、有效性,使其满足业务、运营和控制目标的要求,最终目标是维护数据
Internal control audit under the information environment is based on information system and internal control inspection as a means to confirm the true legitimacy of the information generated by the system. For the information processing system, related processes and the interfaces of both, all or Part of the inspection and evaluation to determine the level of compliance with established standards, the formation of opinion and reporting system process. The focus of internal control audit in the information environment is to check the data, sort out the process, collect evidence, evaluation of the soundness, rationality and effectiveness of internal control measures to meet the business, operational and control objectives, the ultimate goal Is to maintain the data