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自从20世纪的90年代开始,世界范围内的信息技术就开始了全面的进步和发展,尤其是会计电算化的发展速度,从传统的手工审计工作转变为信息化计算机审计,并且,专门编写了相应的计算机审计软件,早期应用的过程中,计算机审计软件主要用于辅助,通过计算机审计来检测手工审计账目是否正确,计算机审计软件的功能只有一种,即财务账目管理功能。随着科技的进步和经济的发展,计算机审计自身的职责已经远远超出了原有的范围,它需要的功能范围更加广阔,审计工作主要包括效果性、效率性和经济性几个方面。在现代化和改革开放的直到经济非常发达的今天为止,煤矿企业开始重视内部审计工作,开始实施信息化建设,本文主要分析煤矿企业内部系统审计信息化建设现状,加强煤矿企业内部审计信息化建设的措施等。
Since the 1990s in the 20th century, information technology in the world has started its all-round progress and development. In particular, the pace of computerized accounting has shifted from traditional manual auditing to computerized auditing of information technology. The corresponding computer audit software, the early application process, the computer audit software is mainly used to assist, through computer audit to detect manual audit accounts are correct, there is only one function of computer audit software, that is, financial accounting management functions. With the advancement of science and technology and economic development, computer auditing has its own responsibilities far beyond the original scope. It needs a broader range of functions. The auditing work mainly includes several aspects: effectiveness, efficiency and economy. In the process of modernization and reform and opening up until today, the coal mining enterprises began to attach importance to internal auditing and started the construction of informatization. This paper mainly analyzes the status quo of information system construction of internal system auditing in coal mining enterprises, strengthens the construction of internal auditing information system in coal mining enterprises Measures and so on.