浅析网络系统对审计的影响浅析网络系统对审计的影响在计算机网络技术高速发展的今天，许多企业以内部网络（Intranet）为手段和 Intranet 网融为一体，使其会计信息的处理越来越数字化，和手工操作或单机运行下的会计信息的输入、传递、处理和输出有了很大差别，这就给传统审计提出了新的要求，本文就网络系统对审计的影响提出一些看法。In the computer network technology rapid development today, many enterprises by means of internal network (Intranet) and Intranet network together, make its handling of accounting information is more and more digital, and manual operation or single machine operation, the input, transmission, processing and output of accounting information has the very big difference, this gives traditional audit puts forward new requirements, in this paper, the network systems influence on audit some views are put forward.计算机网络是通过数据传输和数据交换网，利用通信线路把分布不同地点的多台电子计算机、大容量存贮器、各种输入输出设备等互相连接在一起的一个系统。这个系统最大的特征就是资源可以共享。在这种网络系统中，各用户对所管理的不同方面负责，通过中心控制器将各自的信息进行适当交换，并可根据需要有选择地利用对方的系统进行有关操作（需授权） 。有的采用联机数据输入技术，http:/www.xiehengzhaji.com/ http:/www.xtaczj.com/输入数据时不产生和留下原始凭证，或者采用实时文件更新技术，各原始数据在输入计算机后，立即处理，数据文件随时都在更新，而且计算机也不会随时打印信息处理结果，也就是没有输出信息。Is through the computer network data transmission and data exchange network, use of communication line distribution in different locations more electronic computer, large capacity memory, all kinds of input and output devices connected together in a system. This is the greatest feature of the system resources can be Shared. In this kind of network system, the users are responsible for different aspects of management, through the center controller will be appropriate for information exchange, and can be selectively according to need to use the other side of the system on operation (authorization). Some use online data input technology, the input data and does not produce and leave the original documents, or USES the real-time file update technology, after the original data input computer, immediately processing, data files are updated frequently, and the computer wont print information processing results at any time, and is no output information.计算机网络的特征和处理会计信息的方式极大影响了传统审计，从以下几个方面我们可以窥见一斑。Characteristics of computer network and processing ways of http:/www.fclqmm.com/ http:/www.lcjcgy.com/accounting information greatly influences the traditional audit, we can from the following several aspects.一、审计范围A, the audit scope在非网络审计中，审计的范围具体说就是审计单位，而且是少部分有权力进行手工或单机运行处理会计信息的人员。审计涉及的范围较窄。网络系统之下审计范围仍然没在改变，但是其触角却延展开去，这是为什么呢？笔者认为在网络系统中能接触到会计信息处理的人可能不仅仅是审计单位的少部分人员，由于其资源的共享性，使得访问共享资源的人可能非法进入，那么能接触会计信息处理的人就有可能涉及整个网络用户，也就是说出现数据错误就可能不是审计单位造成的，这样就很难确定责任人，假如再把审计范围局限在审计单位似乎不太公平。但又为什么说审计范围不变呢？笔者认为审计范围触角延伸只是意味着审计人员考虑审计事项的思路应该拓宽，也就是要从网络角度考虑，只是审计人员没有时间也没有精力去审计网络所涉及的全部用户，更不可能去审计审计单位责任以外的其他责任人。但是应考虑到审计范围的延展是会影响审计效果的。In a network audit, audit precisely the scope of the audit unit, and a few have the power to manual or single machine operation process of accounting information. The scope of the audit is relatively narrow. Network system under the scope of the audit is http:/www.xiehengzhaji.com/ http:/www.xtaczj.com/still not in change, but its tentacles extending, is this why? The author thinks that the network can access to the accounting information processing people might not be audit unit of a small number of people, because of its resource sharing, has access to a Shared resource may illegally, then who can contact the accounting information processing is likely to involve the entire network of users, that is data error may not audit units, so it is difficult to determine the responsible, if put the audit scope limitation in the audit unit doesnt seem fair. But why do you say audit scope remain unchanged? The author thinks the audit scope reach just means auditors consider ideas should broaden the audit items, which is to think in terms of the network, but the auditor has no time no energy to audit all users involved in the network, it is impossible to audit the audit unit responsibility outside of the other person. But should take into account the scope of the audit extension is will affect the outcome of the audit.二、审计对象Second, the audit objects传统审计对象包括两方面的内容摘要：1、被审计单位的财务收支及其有关的经营管理活动；2、被审单位的各种作为提供财务收支及其他有关经营管理活动信息载体的会计报表和其他有关资料。在网络系统中其资源共享的优势使得系统中各工作站都可能同时使用http:/www.fclqmm.com/ http:/www.lcjcgy.com/一个信息来源，由各自封闭的系统向整个信息系统敞开，互相影响，互为前提，彼此依靠，也就意味着对网络系统的依靠性大为提高，比如说对于联机贸易，除了最终报告，其信息处理和存贮都具有不可见性，使得所有访问者都只能依靠系统享用最终报告。那么当被审计单位会计人员过于放心网络系统，而网络系统不能政党发挥其职能，如黑客、病毒攻击、通信技术失灵等，手工或单机下的审计对象的真实、正确、合法等就无从谈起，因此审计对象在网络系统中扩大、网络系统的设计、实施等内容也出现在审计对象中。Traditional audit object consists of two aspects of the content summary: 1, the financial revenues and expenditures of the auditees and related management activities; 2, the audited units of various as providing financial revenues and expenditures, and other management activities related information carrier of the accounting statements and other relevant data. Advantage of the resources sharing in network system makes the system of each workstation is likely to be used at the same time a source of information from their closed system to the open information system, and influence each other, each other the premise, rely on ea