改变旧的审计模式，开展计算机审计，提高审计效率，降低审计风险，保证审计质量，有着十分重要的现实意义。
So it has an important practical significance to change the old audit mode, use the computer technology to improve the audit efficiency and decrease its risk and guarantee its quality.
人民银行IT审计的目标应定位于：保证计算机系统的安全健康运行，有效控制系统风险。
The it Auditing of People's Bank of China is oriented to the guarantee of the sound operation of computer system and the efficient control of system risk.
影响计算机审计的风险因素有固定风险、控制风险、检查风险三类。
The factors which influence computer audit are regular risk, control risk and check risk.
利用计算机进行审计是具有风险的。
将计算机引入审计领域，在保证审计工作质量、提高审计工作效率的同时，也给审计工作带来新风险。
The introduction of the field of computer audit, the audit work to ensure quality, improve the efficiency of audit work, but also to the audit work has brought new risks.
只有降低审计风险，计算机审计的优势才能被完全发挥出来。
Only when we reduce the risk can we make full use of computer audit.
影响计算机审计的风险因素有固有风险、控制风险、检查风险三类。
It can be classified into inherent risk, control risk and detection risk.
控制措施一是提高评估判断计算机审计固有风险和控制风险的正确性；二是降低计算机审计检查风险。
One of the control measure is to increase the correctness of appraising and judging the regular risk and control risk of computer audit, and the other is to decrease the check risk of computer audit.
控制措施一是提高评估判断计算机审计固有风险和控制风险的正确性；二是降低计算机审计检查风险。
One of the control measure is to increase the correctness of appraising and judging the regular risk and control risk of computer audit, and the other is to decrease the check risk of computer audit.
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