在这种情况下，信息系统审计应运而生。
Consequently, information system audit emerged as The Times require.
中观经济主体信息系统审计从属于中观审计与IT审计的交叉研究范域。
Information system audit of meso-economic entities exists in the crossing field of meso-audit and IT-audit.
数据审计作为信息系统审计的重要组成部分，对信息系统的安全与稳定具有十分重要的意义。
Data audit is one of the most important parts in information system audit, it has important significance to maintain the security and stability of information system.
探讨了信息系统审计师应具备的理论知识和实践技能，提出了我国培养信息系统审计师的若干措施。
This paper probes into the theoretical knowledge and practical skill that the information system auditor should possess, and advances some measures for cultivating information system auditor in China.
目前，提出的方法中定性的方法比较多，而结合信息系统安全评分与审计决策的方法较少。
At present, there are more qualitative techniques presented, and less quantitative techniques combining audit decision with safety judgment on information systems.
制定详尽的审计，以判断信息系统是否受到保护、控制并为组织提供价值。
Plan specific audits to determine whether information systems are protected, controlled and provide value to the organization.
会计电算化信息系统的特点，使得审计工作面临新的困难。
The characteristic of the information system of accounting computerization makes the auditing face new problems.
鉴于以上情况，本文提出了按照税务审计规范建立涉外税务审计信息系统的设计方案，并加以实现。
With the background, this paper provides and realizes the design scheme for the tax audit management information system based on the tax audit criterion.
所以研究审计信息系统的联网审计具有现实意义。
So the study of the audit information system's online auditing make practical significance.
现代高校审计不仅要利用计算机作为其审计手段，还要把计算机信息系统作为其审计的对象。
The modernized higher educational school not only USES computer as its audit means, but also lets the computer information system becoming its audit object.
信息系统应用过程审计是一种有效的信息系统安全保障手段。
Process audit software on information system applications is effective means in ensuring security of information systems.
审计从本质上讲是一个信息系统，审计的本质目标在于客观公正地为受托责任关系双方提供判断是否继续这种关系的信息依据。
Audit essence is a kind of information system whose target is to supply information proof to judge impersonally and fairly whether both sides of bailees maintain responsibility connection.
因此，要加强对会计信息系统的审计。
So, to strengthen audit accounting information system is very necessary.
从建设项目审计现状分析入手，指出审计信息系统建设的意义和重要性。
Beginning from situation analysis in construction project auditing, this paper point out the importance of establishing the information system of tele - auditing.
从计算机会计系统对审计的影响入手，对计算机信息系统环境下审计的内容和技术进行探讨是十分必要的。
This article starts with the influence, which the computer accounting system brings to auditing, puts forwards the content and technique of auditing under the circumstances of computer.
在计算机信息系统环境下，商业银行审计程序、审计计划、内部控制测试等都发生了巨大的变化。
In the circumstance of computer informational system, many changes have happened in commercial bank's operation, such as audit procedure, audit plan, the test of interior control, etc.
本文第三章讨论了针对会计信息系统的计算机辅助审计技术，并对这几种技术进行了对比分析，提出了对会计信息系统进行审计重点应关注哪几个方面。
In the third chapter, we introduced computer assisted audit technologies of the accounting information system, and analyze these technologies, proposed what we should pay more attention to.
同时审计信息系统还可以对审计人员的工作量、审计项目完成的情况等进行考核。
At the same time, the audit information system can also assess the audit staff's work load, as well as the situation of the audit project complete.
对于电算化会计信息系统内部节制的弱点，审计人员要能评估其影响，并向被审单位提出改进的建议。
Computerized accounting information system for internal control of weakness, auditor can evaluate the influence, and to put forward some Suggestions for improvement.
简要介绍了计算机信息系统的特点及其对审计工作的影响。
This paper briefly introduces the features of the computer-based information system and the influence of the computer-based information system on the auditing work.
主要研究领域：审计、内部控制、会计信息系统与盈余质量等。
His main research fields include auditing, internal control, AIS and earnings quality.
它不仅关系到审计人员发表审计意见的客观性，会计信息系统提供数据的可靠性和真实性，而且对防范电子财会数据舞弊具有重要作用。
Security not only audit ensures the objectivity of auditors and the reliability and authenticity of data from accountancy information system, but also prevents fraudulent practic…
然后对某市财政信息系统的业务流程及其安全现状进行了分析，提出了一种适合于财政行业的安全审计解决方案。
First, the concept and status of security audit is introduced briefly, it shows the importance of security audit. Then, it studies the business processes and network safty status of Financial M…
首先阐述了信息系统安全综合审计的审计步骤，包括：环境安全审计；
First the thesis represents the details of the process of IS safety auditing, including: environmental safety auditing;
首先阐述了信息系统安全综合审计的审计步骤，包括：环境安全审计；
First the thesis represents the details of the process of IS safety auditing, including: environmental safety auditing;
应用推荐