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.
现代商业银行在处理交易和资金划拨中，对计算机信息系统的应用愈来愈频繁。
The computer informational system is used more and more frequently when modern commercial banks deal with the trade and transfer the capital.
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