Research On The Reliability Of Electronic Evidence Under The Environment Of Online Audit

With the rapid development of network and information technology, the concept,methods and means of audit are now facing great challenges, the information agemakes the auditors constantly update the connotation and denotation of auditing. Thecore of audit is the collection and evaluation of audit evidence, the informationizationof enterprises has changed the mode of auditing,the traditional auditing has beenunable to follow the pace of enterprise’s development, online auditing is proposed, tomeet the requirements of the audit of information age. However, as more and morecompanies using advanced information technology, online auditors not only need tocollect comprehensive electronic audit evidence, but also need to check theinformation system which producing, storing and transmitting these electronic data.Audit on general control program of auditees’ information system is collecting andevaluating data and system standardization related on system,to detect if the controlprogram can maintain the integrity and availability of electronic data. The informationsystem of auditees unit is the bridge to realize online auditing, so it’s very importantto audit general control of information system of the auditees. The general controlprogram of information system has become a new network of online auditing. Thisarticle analysis the change of audit’s mode and electronic audit evidence in theenvironment of online auditing from the angle of the auditees. With the emphasis onthe importance of general control of auditees’ information system in online auditing,and various factors of the general control which may affect the electronic auditevidence’s quality, constructs the framework of general control factors of informationsystem which influence the electronic audit evidence’s reliability. Using the AHPanalytic hierarchy process to score the general control of auditees’ informationsystem, further analyzing the reliability of electronic audit evidence obtained fromthe auditees. Then apply this theory to the actual work, combine the evaluationsystem of general control of auditees’ information system with AHP method andprogramming technology, create a software to help online auditors using the system toevaluate the reliability of electronic audit evidence obtained from the auditees, dosome foreshadowing for the effective implementation of online auditing.