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A Research On Network Audit System From The Perspective Of Electronic Business

Posted on:2012-04-07Degree:MasterType:Thesis
Country:ChinaCandidate:G H PangFull Text:PDF
GTID:2219330368487147Subject:Accounting
Abstract/Summary:PDF Full Text Request
21st Century is approaching, with the globalization triggered by information technology and web technology striking every corner of our traditional lives. As a consequence, our social economy has been transformed into an even higher level of E-economy linked with cyber business. The constantly-improved mode of economy has altered the traditional mode of administration, executing and accounting, audit has also taken a giant step forward.Traditional form of audit has been greatly shattered with the emerging of web and its macroscopic application. The existed rules and laws for audit could no longer guide and regulate the practice for cyber audit. The capabilities of auditors are to be doubted and the associated software concerning audit is low-ended. Currently the developing of audit software in our country mainly mimics the traditional mode and procedure of audit, thus could not enable the demanding of real-time applications. The reason is that those enterprises involved in cyber-business have their inner-drawbacks in terms of the imperfection of rules controlling the running of business. Besides, enterprises running cyber-business conventionally take a very low degree of consciousness toward the incubated risk. Furthermore, the uncertainty and devastation regarding cyber-audit goes hand-in-hand and those enterprises haven't realized that cyber-audit indeed has put down the price during trades.Our essay has launched in-depth analysis for the existing problems referred above and has put forward corresponding methods. The most important consideration is to strengthen the legislation process for cyber-audit. As an intermediate-activity to maintain the rules of social economy and to provide service for the economy field, cyber-audit need state-of-art laws to regulate its process and to perfect the inner controlling circumstance of the enterprises. Specifically speaking, optimizing every technical measure so as to put down the risk of cyber-audit could track the advancing of cyber-audit and eventually lower the risk of trade. Thus, data-oriented cyber-audit is a good rule of thumb.Finally, our essay has applied the theory of reconstruction of flow to the reconstruction of cyber-audit process, thus we've realized the sharing of information and the simultaneous lowering down of cost. In a word, to mature the system of cyber-audit is a tough yet necessary way to go.
Keywords/Search Tags:E-commerce, Network Audit, Audit process, Date Audit
PDF Full Text Request
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