DocumentCode :
3132186
Title :
Study on the Improvement of the Internal Audit Work in IT Environment
Author :
Yang, Luqiang
Author_Institution :
Dept. of Accounting, Zhengzhou Inst. of Aeronaut. Ind. Manage., Zhengzhou, China
fYear :
2011
fDate :
8-9 Oct. 2011
Firstpage :
233
Lastpage :
236
Abstract :
With the wide application of information technology in all areas of society and the deepening of the informatization construction of enterprise management, the risks which the enterprises are facing have become increasingly complex. And it is of great practical significance to study the improvement of the internal audit work in IT environment. This paper analyzes the influence of IT environment on the internal audit objectives and methods. And it also proposes that in the process of the involvement of the internal audit in risk management in IT environment, it is necessary to consider the new risks which the enterprises are facing in IT environment and actively use the information technology to make some changes and innovations on the traditional internal audit methodologies and tools. Then it is beneficial to improve the quality and efficiency of internal audit in IT environment and strengthen the enterprise risk management.
Keywords :
auditing; information technology; risk management; IT environment; enterprise management; information technology; informatization construction; internal audit work; risk management; Companies; Computers; Information systems; Information technology; Risk management; CAATs; IT environment; internal audit; risk management;
fLanguage :
English
Publisher :
ieee
Conference_Titel :
Knowledge Acquisition and Modeling (KAM), 2011 Fourth International Symposium on
Conference_Location :
Sanya
Print_ISBN :
978-1-4577-1788-8
Type :
conf
DOI :
10.1109/KAM.2011.69
Filename :
6137623
Link To Document :
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