浅析网络审计——电子商务时代审计的新发展

Analyzing Network Audit——the New Development Audit at the Electronic Commerce Ages

电子商务技术的高速发展和广泛应用,从本质和表象两方面更加深刻地改变着审计的对象和环境,使审计的对象隐性化、数字化、网络化并呈现出不断变化和发展的趋势,促使传统审计向计算机网络审计方向发展。目前网络审计在拓展审计空间、提高审计效率、降低成本方面有一定优势,但在实际应用中存在内部控制、信息风险、自身安全等问题。研究表明:提高审计人才素质、建立健全有关法律法规制度,加强审计单位内部控制能有效解决应用中存在的有关问题。

The electronic commerce technologies with rapid development and extensive application have changed the object and environment of audit more deeply from the essence and the phenomena. It makes the object of audit invisible, digitized and presents the trend of changing and development continuously and urges the tradition audit into the network audit. Now, there are some advantages of network audit in expanding the audit space, increasing the audit effience and reduce the cost. But in the practice, there are still many shortages in the inner control, information risk and safe. The research indicates that to solve these shortages, we should improve the auditors＇ character, set up the law and legislation system and strengthen the inner control in the audit department.