Research on the Risk Oriented Internal Audit under the Informatization Environment

DOI

10.2991/essaeme-16.2016.74How to use a DOI?

Keywords

Informatization, Risk oriented, Internal audit, Accounting

Abstract

The risk management of internal auditing under the informatization environment needs to establish a modern risk oriented model focusing on the electronic data test and the significant error risk assessment, so that it can better understand the composition of the audit risk effectively control audit risks. Based on the author's study and practice experiences, this paper first analyzes the backwardness of internal control system under the informtization environment, second studies the problems faced by the internal audit under the informatization environment, third discusses the risk elements of internal audits under the informatization environment, finally, it puts forward the risk management and prevention measures of internal audit under the informatization environment.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Xiaoyun Yan
PY  - 2016/08
DA  - 2016/08
TI  - Research on the Risk Oriented Internal Audit under the Informatization Environment
BT  - Proceedings of the 2016 International Conference on Economics, Social Science, Arts, Education and Management Engineering
PB  - Atlantis Press
SP  - 363
EP  - 366
SN  - 2352-5398
UR  - https://doi.org/10.2991/essaeme-16.2016.74
DO  - 10.2991/essaeme-16.2016.74
ID  - Yan2016/08
ER  -