Based On The Risk Management Of Intelligent Audit System Architecture Research

In the fierce competition of the market environment, the uncertainty factorsbecome much larger in economic society. The enterprise faces more and more bigpressure and risks, and even influences the realization of the goal of enterprise. Riskhas become the economic society ‘by-product’, and very closely associated witheconomic activities. Strengthening risk management and enhancing the ability toresist the risk, is important problem to subsist of the enterprise.Internal auditing is effective measures to enhance the ability of resisting riskand to manage risks. In the research of internal auditing in terms of both theory andpractice, our country presents the good development momentum at present. In theaspects of idea of auditing, auditing theory, auditing standards and so on gear tointernational community gradually, maintaining the characteristics of Chinese. Butnot optimistic, there is also a certain gap with the western developed countries at theaspect of audit technology, audit methods and auditing means. Along with theinformation technology mature gradually, and the continuous optimization of theenterprise information construction, it make it possible for meeting the audit ofcomprehensive, real-time and continuity of continuous audit.Through the analysis of the risk management at home and abroad, intelligentaudit and related research risk-oriented audit，combined audit information advantagein our country and internal audit risk countermeasures, and relied on the relatedtheory and technology, this paper put forward an intelligence audit systemarchitecture based on risk management. The system architecture is designed in thelight of the present problems existing in the audit software and the expected target.The specific function of each module in the system is presented through theapplication of modern information technology and combining with the main problemof the enterprise internal audit work process faced. From the operating risk of an enterprise, with the mode of continuous audit, theintelligent audit system based on risk management blend comprehensive riskmanagement concepts into each step of risk-oriented audit, focused on risk from thesource, embed risk management in the framework of the internal auditing business，in order to provide a full range of dynamic risk management methods for theenterprise.The research results of this paper mainly include:1. According to the informatization of audit process and user demand, the paperdesign audit the system architecture oriented risk management with the mode ofContinuous Audit. And the architecture module of the syetem is clear.2. The paper carried on the detailed analysis and design of the function in eachmodule on the system.3. The key technology of realization this system was systematically researchedin the mode of Continuous Audit. They are including Audit Expert System, AuditingDecision Support System, Data Mining System and so on.