Research on the Content and Technical Method of Audit in Information Environment
Tang Chun-mingc · 2007
With the application of kinds of information system in the audited units and the formation of accounting information environment increasingly,the content and technical methods of audit have changed significantly.The audit content has turned into the two parts: the security audit of accountancy information system and the accuracy audit of electronic data.The security audit of accountancy information system mainly includes physical,technology and organization management security.The accuracy audit of electronic data can usually be divided into the four parts: data collection,conversion,cleaning and analysis.All the technical methods of the two parts are not only an extension of the traditional methods,but also some special IT audit technology.And from the long-term point of view,the IT audit technical method,such as expert knowledge system of intelligent audit,will be the trend of audit technical method in the information environment in the future.It is very important t to study this problem.