Auditing Process Reengineering Based On Net-Economy

The whole society has stepped into the new net-economic time with the development and application of net technology which the key is Internet . E-commerce has not only changed the traditional dealing character and way , but also taken many new chances to lots of related industries .21st century is the outset of network era . In the network era the social economy is the network economy . The economy model is changing the traditional model such as corporation management model , operation model and accountant model . As the new things grow up , for instance , electron marker , dummy shop , shopping on the net and network commerce ,they break the limit of traditional commerce between time and inters pace . With the development of network economy , traditional audit face sever challenge . Traditional audit model would not meet the need the of audit in the network era . A new audit process will be needed , which will result in the new- process-audit . It is very important for the study of network audit in advance . And it is my purpose that I choose this topic .In 1993, Professor Hammer and Mr. Jampy wrote the book named eengineering Enterprises which built a landmark for the enterprise change in the world and made the Business Process Reengineering flourishing. BPR (Business Process Reengineering) is regarded as another revolution of business management and TQM (Total Quality Management) is thought as the first one. While the thought of BPR is also an organization designing thought that is worth being referred by manager.All these contents were expounded in detail in this thesis by the combination of the traditional audit practice and net technology and e-commerce 's new character . With the development of the computer science, the security of the computer system ecomes more and more important. The secure operating system is the key to build robust omputer systems.In the thesis' opinion , new-audit must replace the tradition one in the coming e-commerce time . We should hold this chance tightly to dispensable and important auditing and develop new-auditing , which is an indispensable and important step not only to the development of auditing , also to the healthy development of e-commerce .