内部控制测评
内部控制测评-
运用帐户入手、内部控制制度测评、抽样及计算机审计方法是“技术”措施。
Technically carried out means to improve audit quality and reduce its risks in the following technical ways : account , internal control system , sampling and computer audit method .
-
数据式审计的最大优点就是对电子数据的直接利用，这里所说直接利用是指审计人员无须先将其转换成电子账套，然后再实施审计程序，但不是不对系统内部控制进行必要的测评。
The biggest advantage of data_based audit is the direct use of electronic data , here directly use refers to the auditors need to convert electronic account , then the implementation audit procedure , but not the right system of internal control necessary test .