信息系统环境下审计风险的特征与控制对策研究

计算机和信息技术的应用极大地提高了企业的管理水平和工作效率,并在企业管理重要组成部分的会计信息领域产生了深刻的革命。会计信息系统的应用对审计环境、审计线索、审计内容、审计技术和手段等产生了很大的影响,也带来了新的审计风险。本文首先分析了信息系统环境下审计风险的基本特征,进而研究了信息系统环境下审计风险的主要构成,并提出了相应的风险控制对策与措施。

Study on the Characteristic of Audit Risk and Its Control Solution under Information System Environment

The application of computer and information technology improves the standard of the enterprise's management and the efficiency of working,and brings deep revolution to accounting which is an important part of the enterprise's management. The introduction of accounting information system has a great impact on audit environment, audit trail, audit contents, audit technology and methods, and also brings about new risks for auditing. This paper first analyzes the main characteristics of audit risk under information system environment;then studies its components;and finally puts forward some proposals to control these risks.