Research on Influence of Audit Informatization on Social Audit

DOI

10.2991/icmcs-18.2018.60How to use a DOI?

Keywords

Informatization; Audit informationization; Social audit; Influence

Abstract

Informatization is promoting China's development of economic. As an independent economic supervision activity, social audit is also affected by informationization. It has played a catalytic role on the sound development of social audits to research on the informatization impact of social auditing. This article studies the impact of audit informationization on social audit through literature research method, and it finds that its positive effects include improving audit efficiency, changing audit methods, and promoting auditing technology change, that its negative effects include increasing information security risks and increasing audit risk. In response to the above negative effects, it can strengthen the construction of network security, improve the audit-related system construction, and cultivate complex talents for social audit to deal with.

Copyright

© 2018, 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  - Wei Li
AU  - Fenglian Zhou
AU  - Hefeng Zou
PY  - 2018/10
DA  - 2018/10
TI  - Research on Influence of Audit Informatization on Social Audit
BT  - Proceedings of the 8th International Conference on Management and Computer Science (ICMCS 2018)
PB  - Atlantis Press
SP  - 295
EP  - 299
SN  - 2352-538X
UR  - https://doi.org/10.2991/icmcs-18.2018.60
DO  - 10.2991/icmcs-18.2018.60
ID  - Li2018/10
ER  -