福州译国译民审计翻译.ppt

金融类英语单词(10)
福州译国译民翻译公司
中国的计算机审计是在中国这块沃土中成长起来的一门科学,有着鲜明的中国特色。
1. 中国的计算机审计以系统论为指导,是信息化环境下崭新的思维方式和审计方式,而不是仅停留在技术和方法的层面。
系统是由若干要素以一定结构形式联结构成的具有某种功能的有机整体。系统论讲的是事物之间的联系,是规律,要求思维是立体的,不是平面的。以系统论为指导开展计算机审计,要求审计人员把审计对象作为一个系统,让被审计单位的信息都在审计监督范围之内,通过系统分析、对照、比较,选择其中最薄弱的部分作为重点,找出核心问题在哪里,从总体上把握。不是像过去那样瞎碰,逮着什么算什么。计算机审计作为信息化环境下崭新的审计方式,首先要求的就是这种思维方式上的转变,继而带动作业流程、作业模式、技术方法、组织方式等方方面面的变化,而不是仅停留在技术方法转变的层面上,否则就不是真正意义上的计算机审计。
A science cultivated in the fertile land of China, IT audit in China has distinctive Chinese characteristics.
1. Guided by audit theory, IT audit in China is a brand-new thinking mode and auditing under the informationalization environment and above the technical and method level.
System is anic posed of functionally related elements in a certain structure and form. System theory studies the relationship between elements, the rules, thereby requires tri-dimensional rather than two-dimensional thinking. Guided by system theory, IT audit demands auditors to consider the auditee as a system so that all the auditee’s information is enveloped under the supervision scope of the audit, and, through system analysis, comparison and contrast, selects the weakest point of the system, finds out the core problem and grasps the situation from the general level. Compared with the traditional random-style auditing, IT audit as a new auditing under the informationalization environment first requires the transition of the thinking mode, followed by the changes in work procedures, work mode, technical methods, organization, etc. Anything falling short of that cannot be considered as IT audit in its real sense.
,审计主体是复合型的人才。
计算机技术的应用只有符合审计工作的规律才有生命力,才能推动审计事业的发展。只懂审计业务而不掌握计算机技术,或只懂计算机技术而对审计业务非常陌生的人员,都无法满足计算机审计对人才的需求。中国的计算机审计在发展伊始,便十分注重计算机技术与审计业务的有机融合,对大型数据库技术的引入,对多维分析等先进技术的应用,无不首先考虑、探索、实验其在审计业务中的应用实效,由此也培养出一支既精通审计业务又掌握计算机技术的复合型人才队伍,他们对中国计算机审计的快速、健康发展起到了决定性的作用。
2. IT audit in anically integrates IT and audit, whose auditors are interdisciplinary talents.