A Computer-assisted Internal Audit Organization

With the trend of the integration of the world economy continues to strengthen, the financial industry has gradually moved towards the globalization, but also produced a mixed operation in the financial institutions, the computer is widely used, and the ever-changing market competition environment, make the audit mode of traditional faces huge challenges. How can we in the changing environment of audit implementation audit methods and technology updates, has great theoretical and practical significance. Summary of background, purpose and significance of this topic firstly, the research situation, methods, contents; then reviews the relevant theories of computer assisted audit necessity, focuses on the computer aided audit history, concept and development are summarized, pointed out the A institutions to carry out the computer aided audit is to represent the general trend. Next, the A mechanism as the research object, the status of its internal audit conducted an in-depth research on the thorough analysis, it is found to exist some problems, such as the risk exists in the process, the implementation of internal audit in China lack of computer assisted audit personnel, high-quality current internal audit system, poor usability, but also the existence of information asymmetry, lag in the internal control situation; it restricts the wide application of computer aided A mechanism of internal audit in a certain extent. Based on the specific circumstances of the A mechanism, puts forward the new ideas to raise awareness, cultivate high-quality professional audit talents, to enhance the system’s utility, establish new internal control system and other methods, also from four aspects of the construction of A computer auxiliary application help inside, to promote the use of computer aided audit in internal audit mechanism in A. At the same time, but also to other financial institutions in the implementation of computer assisted audit provides reference.