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Environment Audit Risks Research Based on Modern Information Technology

机译：基于现代信息技术的环境审计风险研究

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With the advent of the information age, information technology was increasingly applied to the accounting field. Further it makes a lot of the traditional elements of the auditing to be changing. It is inevitable to emerge the new auditing risk. In the new environment this paper discusses the new auditing risk. First, it described the connotation of auditing risk, and proposed the meaning of the computer auditing risk; second, it analysis the new auditing risk by the following aspects: the accounting information systems, internal control, data storage media, auditing software, network security, personnel to operate; finally, in the paper author put forward the corresponding preventive measures according to the different factors of generating new audit risk as follows: develop software, improve the accounting software reviewing mechanisms, strengthen information systems in advance and do the audit, establish and improve auditing standards, strengthen the audit personal training, enrich the knowledge of auditors. In addition, the paper also describes risk prevention of internal control.
机译：随着信息时代的到来，信息技术越来越多地应用于会计领域。此外，它使审核的许多传统元素发生了变化。不可避免地会出现新的审计风险。在新环境中，本文讨论了新的审计风险。首先描述了审计风险的涵义，并提出了计算机审计风险的涵义。其次，从以下几个方面对新的审计风险进行了分析：会计信息系统，内部控制，数据存储介质，审计软件，网络安全，操作人员。最后，针对产生新的审计风险的不同因素，作者提出了相应的预防措施，包括：开发软件，完善会计软件审核机制，预先加强信息系统建设，进行审核，建立健全审核标准等。 ，加强审计人员的个人培训，丰富审计人员的知识。此外，本文还介绍了内部控制的风险防范。

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