Causes And Prevention Of Network Audit Risk

The paper presents briefly the network economy and network economy’s influence on theenterprise economic activity, and analyses the opportunities and challenges of traditional audit,which indicates that is a tendency of network audit in place of traditional audit. Analyzing networkaudit’s concept, characteristics and development status, the paper points out China is still in thestage of traditional audit, and it’s only preliminary attempt in network audit, but it is a developmenttrend of our country’s audit work. In view of the different network audit and traditional audit, thepaper summarizes several methods of network audit, elaborates the operational steps of networkaudit, they are plan stage, implementation stage and completion stage.Changes of audit environment makes the traditional audit model change, also makes inevitableimpact of the audit risk. Under the various factors, it produces audit risk under the networkenvironment. In this paper, the network audit risk is classified into four categories; they aresystemic risk, computer viruses risk by hackers, operational risk and moral hazard of internal staffs,moral hazard of related party. Then the paper analyses the characteristics of the network audit risk,namely, real-time, dynamic, across time and space assignments, high intelligence, low cost, highefficiency and so on.On the cause of the network audit risk, from technology to auditor’s ability,from audit object to legal system, the paper puts forward six aspects of the problem.In view of the cause of network audit risk as well as the problems existing in the practical work,this paper also gives specific countermeasure of network audit risk control, namely4E(education,engineering, enforcement, efficiency) model. In terms of education, strengthen the professionalquality and moral cultivation; In terms of technology, develop audit software and strengthen thenetwork system security control; In management, establish network audit theoretical system,consolidate audit legislation and standards, and strengthen the management of the internal controlsystem; In terms of efficiency, improve the network security and establish risk managementmechanism of the software.Network audit is the trend of the development of the traditional audit. Based on the study ofthe network audit risk and countermeasures to control, the paper has certain directive and realisticsignificance.