Computer Audit Case Selection

Author: Dong Huali
Publisher:
Publish Date: 2003-09-01
Features: This book is a reference textbook for the Computer Intermediate Level Examination Training Course of the National Audit Office. It has strong guidance and broad applicability, suitable for auditors engaged in government audit, internal audit, and social audit, as well as staff from other economic supervision departments. It is also suitable as a learning reference for students majoring in audit at junior colleges and universities, and can provide convincing cases for those engaged in theoretical research on computer audit. The cases in this book are selected from the computer audit cases of the National Audit Office's Nanjing Special Mission Office. From the perspective of the industries involved, they include fiscal audit cases (taxes, customs, national debt funds), financial audit cases, and enterprise audit cases. From the perspective of computer audit content, they include data-oriented audits, current system audits, and computer-assisted audits. These cases vividly record the practice and achievements of auditors in conducting computer audits. Among the 16 chapters in the book, 13 chapters are about data audit cases, 2 chapters are about current computer information system audit cases, and 1 chapter is about using computers to detect document fraud. The case studies are explained in a clear and accessible manner, with thorough analysis and insightful insights. The ideas and methods provided have strong reference value, and most of the cases are highly valuable for reference. This book is a reference textbook for the Computer Intermediate Level Examination Training Course of the National Audit Office, with strong guidance and broad applicability. It is suitable for auditors engaged in government audit, internal audit, and social audit, as well as staff from other economic supervision departments. It is also suitable as a learning reference for students majoring in audit at junior colleges and universities, and can provide convincing cases for those engaged in theoretical research on computer audit.