Control logs automatically record all computer network activity on magnetic disk or tape devices and are a form of an electronic audit trail.
控制日志自动记录所有的电脑网络活动,对磁盘或磁带设备,并是一种形式的电子审计线索。
2
The factors which influence computeraudit are regular risk, control risk and check risk.
影响计算机审计的风险因素有固定风险、控制风险、检查风险三类。
3
It is the needs of supervision, controland evaluation and a tendency towards audit in universities and colleges to utilize computer technology in audit.