Only when we reduce the risk can we make full use of computer audit.

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。

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The factors which influence computer audit are regular risk, control risk and check 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。

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The prototype can perform real-time distributed on-line computer audit that shows that the architecture is feasible in practice.

原型系统能够实现实时分布在线计算机审计，表明该体系架构是切实可行的。

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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

But as millions of procrastinators scramble to meet Monday's deadline to file their taxes, the agency is running every tax return through a confidential computer program to determine the chances of collecting more money from an audit.

WSJ: AP Exclusive: Likely tax cheats flock South, West

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

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