Exploration Of Risk Control Computer Audit

Along with the development of computer information and internet technology, informatization degree of the unit under auditing become wider and wider, as per the sample investigation by the “Organizing Committee of Informatization Management Summit in China” and “Informatization management Expert Network” in 2014, the informatization degree of more than 50% enterprises are found in the middle level and that is to denote informatization level executing and apply relatively. Then, Audit operation executed the duty of “Economic Police” will change correspondingly along with the arrival of the informatization tide. Firstly, what needed to change is Auditor working environment and most of Audit working is confronted with computer information system or internet system, traditional accounting document & accounting statement hardcopies are changed into magnetic medium to some extent; Secondly, what needed to change is the audit method, the audit is finished by computer currrently instead of handwork in the past time, which the effect of finding leakage correctly and promptly can be reached through advanced manner of “Data Mining”; Finally, Auditors scope of knowledge should be urged to enrich in third dimension and that is to say Auditors should be not only familiar with accountant and audit and but also familiar with knowledgement of computer & network. Audit Environment, Audit technique and Auditors etc. are influenced by computer auditing working just because of various changes mentioned above and whether conducted improperly, it may induce possibly various risks to reduce audit work quality. Hence, there is a certain practical significance to discuss the problem.As one indispensable important part of audit work, carrying out of computer audit business of Social Audit is more restricted not only by the technique but also personnel competence comparing to the government audit. Therefore, this article has comprehensive systematically analysed and stated formation mechanism, evaluation and controlling of computer audit risk through combining manner between computer audit theory framework and traditional audit theory framework from the point of view of social audit. Firstly, starting with computer audit risk evaluation and controlling theory and the solid theoritical foundation is established for the computer audit; Secondly, frequent species and their formation mechanism of the computer audit risk is pointed out, i. e. analysing the problems and their generating causes let us have correct understanding to current situation of computer audit. After that, as per thinking of “Computer Audit Risk Evaluation is the necessary process to further control audit risk controlling” and evaluation analysis is carried out for the computer audit risk via risk factor analysis method to evaluate what are acceptable audit risks and what are serious risk of material misstatement; Firstly, starting with computer audit risk evaluation and controlling theory and the solid theoritical foundation is established for the computer audit; Secondly, frequent species and their formation mechanism of the computer audit risk is pointed out, i. e. analysing the problems and their generating causes let us have correct understanding to current situation of computer audit. After that, as per thinking of “Computer Audit Risk Evaluation is the necessary process to further control audit risk controlling” and evaluation analysis is carried out for the computer audit risk via risk factor analysis method to evaluate what are acceptable audit risks and what are serious risk of material misstatement; Finally, combining with varieties, formation mechanism and evaluation etc of computer audit risk, this article proposes specific risk controlling strategies to two risk resources of auditing unit and unit under auditing.