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Computer audit is also called "through computer audit" and "through computer audit". A direct review of the detailed process of data processing within a computer. The content of its review includes four aspects: (1) review the authenticity, legality and completeness of the input data. (2) Examine the correctness of computer program processing logic and the effectiveness of control methods. (3) Examine the authenticity of computer files and the effectiveness of their control methods. (4) Review the correctness of the output of the system. Computer audit can not only take advantage of the fast processing speed of the computer to improve the efficiency of audit work, but also directly improve the quality of audit work by directly reviewing the detailed process of data processing in the computer.