网络环境下的审计监督技术

《网络环境下的审计监督技术》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、AStudyonChineseOnlineAuditTechniquesByMs.CaoHongzePh.DITCenterofCNAOFulfillingmanualauditandPCauditcannotmeetdemandsofauditworksinmoderntimeswiththerapiddevelopmentofITandeconomicglobalization.It'sanunassailabletrendthatapplyingnetworkcomputertechniquestoauditsupervisionbecauseofpopul

2、arizationofnetworkapplicationindifferentindustriesandinstitutions・PromotionofnationalITsystemsande-Govemment,increasingproportionoffinancial,accountingandeconomicmanagementinformationtransmissionvianetworks,bringchallengestoauditworksaswellascreateopportunitiesforauditorstoapplyauditw

3、orkusingnetworks.CNAOisdedicatedinresearching,realizing,popularizingandapplyingonlineauditsupervisiontechniquesandattemptstochangethewaysofauditworkinrecentyears・Accordingtoonlineauditlogicflow(showninFig.l),onlineauditsupervisiontechniquescanbedividedfouraspectsasbelow:Fig.lDistribut

4、ionofonlineaudittechniquesinauditlogicflow1、ConstructiontechniquesofauditnetworksInordertoimplementauditsupervisioninthenetworks,networktechniquesmustbeadoptedtobuildupauditingnetworkstoobtainauditees9informationanddata.Constructionmethodofauditingnetworkshasdirectrelationwithphysical

5、distancebetweenauditorsandauditees,andnetworksenvironmentunderwhichauditorsandauditeescoexist.Nomatterwhatdegreetheonlineaudithasdevelopedto,itisinevitablethatauditorshavetoperformfieldaudit.Evenusingonlineaudittechniques,therearetwotypes,fieldonlineauditanddistanceonlineaudit・Fieldon

6、lineauditistheauditusingLANexistedinauditeestodirectlyorindirectlyconnectdatabasebeingaudited・TheLANcommonlyhasbroadbandcondition,andithasbeenastandardconfigurationofLANthatbackbone1000Mand10/100Maccesstodesktop・Distanceonlineauditistheauditusingtheuniformplatformofnationale-Govemment

7、ornationalpubliccommunicationdatanetwork,todirectlyorindirectlyconnectdatabasebeingaudited・Theuniformnationale-Governmentnetworkunderconstructionhasbroadband,therentingbandofnationalpubliccommunicationdatanetworksisrestrictedbycostorlocalnetworkenvironment,maybehasdifferentinstance,su

8、chas5