浅谈网络经济时代审计模式的创新

Innovation of Auditing Method In Cyber - economy

网络经济已经逐渐渗透到我国的各个领域,客观上要求审计工作做出相应的调整。针对我国目前审计工作现状,本文从网络审计产生的动因开始,提出了网络审计的概念,并且大胆地设想了网络审计的架构,包括:网络审计的技术支持、网络审计的管理系统、网络审计的风险与防范管理和网络审计的法律环境。

The cyber-economy has gradually permeated many fields of China' s economy and necessarily requires corresponding adjustments in auditing work. This article starts from an analysis of the reasons why cyber-auditing develops,poses a definition of cyber-auditing, conceives its structure,including technical support,management systems,risk management and legal issues.