It was creatively advanced some crucial problems in the thesis on how to cany and implement the net - auditing . these are the establishing of new net - auditing theory system , the exploiting and creating of the net - auditing technology , the training of net - auditing talents and the changing of government ' s function to push the net forward 關于網(wǎng)絡審計的全面推進和實施,文中創(chuàng)造性的提出了幾個急需解決的問題:即盡快建立全新的網(wǎng)絡審計理論體系、加快進行網(wǎng)絡審計技術開發(fā)與創(chuàng)新和網(wǎng)絡審計人才的培養(yǎng)以及政府職能的轉(zhuǎn)化等以盡快推進全方位網(wǎng)絡化的進程。