Research On Computer Auditing Based On Information System

With The rapid development of computer technology,information technology,financial networking and accounting information,It been able to expand the breadth and depth of economic management activities. The audit,as the monitoring of economic activity, and method of evaluation and verification, faced with unprecedented challenges. the computers,databases,networks and other modern information technology as a new management tools have been widely used in organs and a variety of enterprises, the traditional audit approach has been unable to achieve the desired effect of the audit. Faced the informationly of audit object, the operating mode of the audit institutions must be also with the times, and make adjustments accordingly in time. On this premise, this total has done a study depther for the basic theory and the status of implementation of the computer audit of China ,. Than ,it has done a scientificly outlook for the prospect of the computer audit .This total is divided into five parts. The first part described the background and significance of the computer audit , than it has done a brief description for the status of research and application at home and abroad of the computer audit. The second part, the total has done a more comprehensive overview of the relevant theories and environment of the computer audit , including the concept,structure and impact of the information systems and accounting information system, the purposes, concepts and characteristics of the computer audit ,and the contents of computer audit.The 3rd part, describes the specific implementation process and the process risks and risk control of the computer audit by introducing the application of the techniques and tools of the computer-aided audit . The 4th part, mainly to discussed the outstanding problems of the computer audit of China, and done a predicted for the future direction. The 5th part as a summary of the contents, has done a summary and synthesis of the contents of this article as a whole, and pointed out the innovative point of this article, the main research results and new knowledge.