随着信息技术的快速发展,我们已经正式进入了信息时代,在信息技术的推动下,企业的会计工作也迎来了巨大的变革。会计电算化给企业带来巨大效益的同时,也给传统的审计带来了巨大的冲击,电算化审计是时代使然。因此,在信息技术时代中,为了迎合时代的需求,企业内部控制审计策略必须注重优化,全面提升企业内部控制审计策略的精准性与有效性。 With the rapid development of information technology, we have officially entered the information age. Under the impetus of information technology, the accounting work of enterprises has ushered in tremendous changes. Accounting computerization to bring huge benefits to the enterprise, but also to the traditional audit has brought a huge impact, computerized audit is the times. Therefore, in the information technology era, in order to meet the needs of the times, the audit strategy of internal control of enterprises must pay attention to optimization and improve the accuracy and effectiveness of the audit strategy of internal control.