The Theory Of Computer Auditing And It's Appliance In The Internal Auditing

In this thesis the author gives the definition of a new concept "computer auditing", and gives some advice on the author's Internal Computer Auditing practice.Computer auditing is the new comer in the field of auditing; it represents the trend of auditing theory as well as practice. Computer auditing has many unmatched predominance compared with the traditional auditing, but the study of computer auditing is right at an incipient stage in our country. This thesis summaries the definition of the computer auditing, it's feature on applying in the internal auditing domain and it's difference from the traditional auditing.Owning to the different level of the auditors in computer auditing and the introduction of this part is relatively weak, this article bring in quite a few examples on computer auditing, all are accumulated in the author's internal auditing practice. Through the analysis, give some advice on how to quit he risk and point out what position the internal auditors will seize in the new environment.