Study On The Application Of Computer Assisted Audit

In recent years， with the constant improvement and development of informationtechnology，computer technology has comprehensive application in all walks of life，Under these favorable conditions， the state administrative organs at all levels， publicaffairs management department are also promoting the informatization construction， tomeet the needs of the complication and concretization of managed object， to improve themanagement efficiency and management level。 As the auditees accounting and financialmanagement of information technology is increasingly perfecting and improving， thetraditional manual operation mode of the audit has become the shackle which affected andrestricted the audit work to carry out smoothly and Audit supervision duties to performeffectively。 The auditing department need to use computer information technology toachieve the audit information， Establish new auditing mode that suit the development ofaudit work， Continuously improving the quality of audit work efficiency and work betteraudit supervision duties。Hangzhou government to speed up the application of information technology in recentyears， continue to optimize the environment of informatization development， citizenCARDS，96345service information unified platform， and many other e-governmentapplications have been built to use; Community information construction， ruralinformation construction， information infrastructure construction and the rapiddevelopment of informationization development environment construction，informatization and networking management mode is increasingly perfect government。 Inorder to achieve better audit goal， you need to， we study the auditing department how toadapt to the situation of informatization development requirements，How to use newtechnology、New means to expand audit space、Promote the depth of the audit、Improveaudit efficiency and audit results。In this paper， the important study of hangzhou local audit departments implementaudit supervision using computer-assisted audit techniques and results， problems andcountermeasures。 In this paper， the first chapter discusses the challenges in the newsituation audit， the audit object changes forced audit model， and expounds the necessityof computer aided audit。In this paper， the second chapter discusses the problems existing in the computer aided auditing work and countermeasures， reviews the developmentcourse and current status of computer aided audit， and puts forward the current computeraided audit risks and the corresponding control strategy。In this paper， the third chapterdiscusses the current informatization， network environment， a new mode of computeraided audit， and in the field of social security， finance， investment in hangzhou citywith the method of computer aided audit new mode were analyzed， and put forward thefocus of the audit should focus on those aspects，in order to deeply reveal the fundamentalcause of the auditees problem， promote the improvement of the system， mechanism andpublic management。...