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论信息化内部控制审计与信息系统审计
Authors
庄明来
魏森淼
Publication date
10 July 2012
Publisher
Abstract
《内部控制审计指引》以及《内部控制审计指引实施意见》的发布与实施,使我国的审计体系更加趋于完善。众多理论研究者从不同角度探讨了内部控制审计与财务报告审计的关系及其整合问题,但对信息化内部控制审计与信息系统审计之间关系的探讨甚少。信息系统审计在国外方兴未艾,在我国却处于起步阶段。随着信息技术应用的不断深入,成功地开展信息系统审计,是我国审计走向世界的必由之路。内部控制审计和信息系统审计共同构筑了财务报告信息质量保证体系,信息化环境又使二者的界限变得
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Last time updated on 16/06/2016