Research On Audit Risk Of Internet Enterprises

With the rapid development of the Internet industry in China,it has become a new engine of the digital economy.The rapid development of the Internet economy has also brought an increase in the audit demand for such emerging enterprises.In the past few years,some cases of business failure of Internet enterprises have been exposed,which shows that Internet enterprises may have greater risks in the audit process,and serious consequences and long-term impact will hinder the development of the industry.Due to the great changes in the audit environment under the background of Internet,the traditional audit work also needs to be updated and upgraded to keep up with the pace of the development of enterprises and social economy.Due to the high dependence of Internet enterprise information system,fast product update and high operational risk,Internet enterprises have different audit risk issues from traditional industries that need special attention.First of all,the knowledge reserve of audit professionals needs to be updated and improved.In addition to mastering the professional accounting rules,we need to understand the characteristics and background of Internet enterprises,the ownership structure,and the economic essence behind the complex data business,so as to carry out audit under the changeable internet background.Second,because of the carrier,object and environment of economic activities in the Internet industry Different from the traditional industry,the traditional audit method is no longer applicable,so we need to find a more scientific way to audit.Based on the related theories of Internet Audit,this paper summarizes the current risk situation of Internet audit work by analyzing the existing research and literature.At the same time,combined with the typical case of 51 job company,which is the representative of domestic Internet enterprises,this paper analyzes the development situation,transaction situation and business model of the company,and concludes that the representative audit risks of the industry mainly include:the risk of major misstatement from the environment--the business risk related to the market competition environment,the risk of network security and the use of information management system;the risk of audit The major misstatement risk of the object?overall business risk,internal control risk;the inspection risk from the inspection subject-related parties and their transaction risk,aiming at the analyzed risk,the risk of comprehensive quality of auditors,and the risk of audit software.And put forward the preventive measures and suggestions for the above risks:verify the authenticity and integrity of income,pay attention to the compliance of the company's structure,prevent the risk of continuous operation,evaluate the effectiveness of control activities,evaluate the security of e-commerce system,improve the professional competence of auditors,etc.In terms of research methods,this paper collects a large number of domestic and foreign literature materials related to Internet audit risk.Through the analysis of the data,the existing research opinions and conclusions are sorted out,and the status quo and causes of Internet enterprise audit risk are summarized.Based on the previous research results,this paper further discusses the avoidance of Internet enterprise audit risk.Taking 51job company as an example,this paper analyzes the overall situation of the company by collecting the annual financial report and internal information of the company.Based on the analysis results and combined with the current situation of audit risk in the industry,this paper looks up the audit risk of 51 job company and puts forward measures and suggestions to prevent the risk.