Because of advances in computer and audit technology, beginning assistants on the audit are rapidly given greater responsibility and challenges.

由于先进的计算机技术和审计开始，助理审计正在迅速得到更大的责任和挑战。

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Control logs automatically record all computer network activity on magnetic disk or tape devices and are a form of an electronic audit trail.

控制日志自动记录所有的电脑网络活动，对磁盘或磁带设备，并是一种形式的电子审计线索。

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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.

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。

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The audit was called for after it emerged some computer records on callouts by the out-of-hours doctors service were falsified to make the service appear faster.

BBC: Serco vehicle

The company has hired Protiviti, an internal audit and consulting firm, and Guidance Software and Data Forte, computer forensics firms.

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The report recommends that the IRS analyze IRS employee noncompliance trends gleaned from self-reported cases and audit cases to help uncover more sophisticated noncompliance than that detected by the computer matching.

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