The Research Of Audit Risk Model In The Data Audit Mode

As information and network communication technology, the rapid development of e-commerce, traditional business models will be more and more trade information network replaced by computer is more and more widely applied in the business aspect of the business, automated data in-depth processing systems are also increasingly used in accounting and financial management, the accounting data storage, and accounting data means and methods of accounting and accounting departments of the institutions, accounting methods and internal control measures, accounting information provided by the quantity and quality, have seen an unprecedented and profound changes, with a "blood relationship" audit also faces enormous challenges. For this reason, China Auditor-General of the Audit Commission Vice-love: in the information environment, building a computer audit changing perspectives for the future development - Audit data model. Audit data in the model, the audit staff is no longer facing the traditional paper accounts system, but the computer information systems and a wide variety of electronic databases. Academic circles at home and abroad audit audits of the data model is still just beginning to study the stage of this paper, data audits on the theory, methods of study, re-build the audit risk model, and further improve the data audits theoretical system, greatly Audit data optimized environment, and standardized the audit procedures, and enhance the efficiency of the audit. Therefore audit in the data model re-building the audit risk model is of great theoretical and practical significance!Audit data is a new mode of the audit, the audit environment, audit trail, auditees and content, audit techniques and methods are different from the traditional audit model, data audits greatest feature is the direct electronic data audit. Based on the data of the unique characteristics of the audit, the Audit data, data and data-audit risk audit free of material misstatement risk-related concepts such as definitions, and data audits risk management theory, data audits decision theory, information systems Risk Management Theory as theoretical basis. Analysis of data - the reasons for the formation of audit risk, the risk of a large-scale audit database and information system, the system of internal control and inspection of the risk factors affecting classified to determine the relationship between various factors, re-building mode data audits audit risk model. Using fuzzy comprehensive evaluation method, a data-audit risk model theoretical research and empirical analysis. Identify various risk factors, determine the risk evaluation criteria, the use of expert advice and fuzzy math theory and technology and to establish a data-audit risk assessment model, and evaluation of targets identified factors set, reviews sets and fuzzy evaluation weighting coefficients to calculate the data-audit risk assessment. According to the assessment results, the data audits risk to the seriousness of the use of the unique multi-dimensional analysis, data mining and data-model analysis of audit data audits constitute a risk analysis, and data audits clear risk factors, the elimination Causes of controllable risk factors, and more effectively reduce the risk of audit control. Through the data audits risk overall qualitative and quantitative analysis of the data for prior audits, in the matter and after the risk of a data audits risk prevention strategy, strategy and transfer control strategy, and in the data elements of the audit risks at different levels, classification of other assessment on the basis of the data of audit planning, development, operations and results of a phase of the audit risk strategy to deal with risk. In this paper, data audits risk model building mode, aimed at taking advantage of the most comprehensive, system, the most effective audit analysis methods and the application of technology, large-scale databases, financial information systems and business application systems to identify risk factors classification guessing Measurement and evaluation circumvent control, should make the ultimate decision-making, maximum security.