远程审计中的舞弊风险防范

Fraud risk prevention in remote audit

随着数据时代的发展,远程审计逐步成为广泛使用的审计模式。通过结合舞弊行为分析远程审计所带来的审计内容、流程、方法等的变化,说明了远程审计可能给审计中舞弊防范带来的影响。随后总结了在远程审计中针对舞弊防范容易出问题的领域和需要重点防范的要素,并据此提出了相应的对策,主要包括程序受限、数据造假、串通舞弊以及审计连续性受损这几个方面。最后做出总结,完善远程审计中的舞弊防范可以促进远程审计更为广泛的应用。

With the development of the data age,remote audit has gradually become a widely used audit mode.By analyzing the changes of audit content,process and method brought by remote audit combined with fraud,this paper illustrates the possible impact of remote audit on fraud prevention in audit.Then,it summarizes the areas where fraud prevention is prone to problems and the key elements that need to be prevented in remote audit,and puts forward corresponding countermeasures,which mainly include program limitation,data fraud,collusion fraud and damaged audit continuity.Finally,it concludes that improving fraud prevention in remote audit can promote the wider application of remote audit.