| Along with the social informatization level more and more high, the development of technology of computer, communication enterprise internal control links change, the traditional means of control gradually lose its significance. Wide application of computer technology, on the one hand, changed the nature of the enterprise information systems, for the computer audit work also provide convenient tools. In order to will the computer audit technology is applied to communications enterprise internal control audit, better achieve the audit goal, need to study how to to the enterprise information system audit and how to use the computer audit technology to review the data in the system. This paper mainly USES the theory research and empirical studies the method of combining the computer audit techniques, methods, internal control audit in the application of relevant research, including general computer audit technology, information system audit technology, computer audit clues analysis technology, the Excel technology, in particular to audit the application of the software audit, internal control audit for the communication enterprises to realize modernization of auditing means to provide relevant reference.In this paper, first, the computer audit techniques were summarized, including its meaning, advantages, mode and risk, then introduces A communications company income internal control audit the situation, use the computer audit before technology you need to do to work, and A communications company development use of audit work system are introduced in this paper. The next in this paper based on internal control audit, launched a computer audit technology application research. Finally the paper, A communications company income internal control audit and audit work system, the computer audit technology’s application in the case study.In this paper based on the former research, the main innovation from the following:(1) the wide recognition of the audit all computer audit technology, combined with A communications company internal control audit, the income of the study computer audit technology in communications enterprise internal control audit, targeted, the application of specific audit work has some significance.(2) from the communication industry of internal control auditing income characteristics and the system architecture of targeted for data extraction and data analysis methods are analyzed. |
