信息化环境下审计风险的防范

On the Prevention of Auditing Risk under Information Environment

在信息化环境下,传统的会计业务流程被改变,内部控制制度发生了变更与转移,导致审计风险增加的因素也随之增多。建立健全审计准则和法规,提高审计人员的计算机应用水平,提高审计理论水平等,是控制和防范信息化环境下审计风险的必要措施。

nder the information environment, the change of traditional accounting business process and internal control policy leads to the increase of auditing risk. Necessary measures must be taken to control and prevent the auditing risk under the information environment, such as establishing and improving the auditing standards and legislations, and enhancing auditors computer skills and their competence.