电子审计证据的获取风险与控制探讨

Exploration of Risks and Controls of Electronic Audit Evidence Acquisition

为了避免电子审计证据获取的风险,本文对电子审计证据的获取风险与控制进行研究,文中先分析了电子审计证据的含义,之后分析了获取中的风险,并提出了控制措施,包括技术措施、环境控制措施、人员控制措施、法律层面,以期为相关人员提供参考。

In order to avoid the risk of electronic audit evidence acquisition,this article studies the risks and control of electronic audit evidence acquisition.It first analyzes the meaning of electronic audit evidence,and then analyzes the risk in acquisition,and proposes control measures,including technical measures,environmental control measures,personnel control measures,and legal aspects,in order to provide reference for relevant personnel.