information technology audit

Chapter 1 presents an overview of new audit environment and information technology audit ( IT audit ) .

本文第一章对审计新环境与计算机审计进行了综述。

Meanwhile , information technology makes IT audit possible .

反过来，信息技术的支持使计算机审计成为可能。

With the development of information technology , the audit profession with the manual auditing meets the challenge of the information technology .

随着信息技术的发展，以查账为主要手段的审计职业遇到了来自信息技术的挑战。

Along with the rapid development of informatization , the expanding of audit scope of business , the application of information technology on software audit , computer form of audit also from us , gradually become closer in the mainstream of audit .

随着信息化的迅猛发展，审计业务范围不断扩大，审计软件信息技术的应用，计算机形式的审计也离我们越来越近，逐步成为今后审计的主流。

As a result , the application of information technology to complete the audit work becomes inevitable .

因此，利用信息技术开展审计工作成为必然。

Scandal of colleagues stealing the money of bank was constantly exposed these years . As the business process became more and more automatic , complex and relying on the information technology , the internal audit is more and more complicated consequently .

近年来，银行业不断曝出内部人偷蛀银行资金的丑闻，由于银行的业务流程更趋于自动化，系统更趋于复杂化，对信息技术的依赖性更强，国内银行的内审也变得更为复杂。