With the popularity of accountancy information system in enterprises,security audit of electronic accountancy data is of growing importance in that it provides correctness,equity and security of accountancy data by effective means and programs according to the rule of computer auditing.

Discusses the requests of the computer auditing system in shipbuilding enterprises,points out the structured function graph of the computer auditing system in shipbuilding enterprises and gives a detail exposition of it,in addition,expatiates on its performance and operational environment.

In order to construct a scientific evaluating system,identify and estimate the risk factors more correctly in auditing,advanced technology of computer auditing is also used in diverse audit analytic procedure in this study.

Study of computer audit system based on ontology;

The Comparison on Computer Audit of Hongkong and Internal Colleges;

The Problems of Computer Audit Risk;

To meet the society demands,the IT audit course should be opened in some universities.

This paper first analyses the importance of data processing in IT audit and then the main data processing methods currently used in IT audit.