Research On Assessment And Control Of IT Audit Risk Under Financial Sharing Service Model

Big Data,Cloud Computing and Mobile Internet promote the development of financial informationization.Traditional means of computerized finance cannot meet the needs of enterprise financial modernization.Financial sharing mode has become an effective means to help financial transformation.The operation of FSSC depends on the support of powerful information system.Whether the information construction of enterprises can be carried out smoothly directly affects the operation effect of FSSC.The information construction of enterprises can be carried out smoothly,and the evaluation and control of IT audit risk is very important.Financial sharing service is still in the stage of development.IT audit of Financial Sharing Service Center information system can effectively prevent information security problems.Paying attention to IT audit risk in time can reduce enterprise IT audit risk level,and escort the good operation of FSSC.Based on the theory of technology and organization mutual construction,combined with COBIT5,this thesis builds an IT audit risk assessment model of FSSC by using the theory of AHP and Entropy Weight.With the example of JD Group,the thesis collects data by questionnaire survey,evaluates the IT audit risk of JD Group's FSSC,and puts forward some suggestions on IT audit risk control.According to the research,the scope of IT audit risk of FSSC is extended to technology,process and organization,and the organizational factors need to be taken into account.At the enterprise level,we should strengthen the information security awareness of management and the construction of internal control system,and we should pay special attention to the influence of humanistic factors on IT audit risk;at the national level,we need to formulate IT audit framework and standards,at the same time,strengthen the awareness of IT audit risks of enterprises and auditors,and train professional IT audit personnel.