摘 要
随着信息技术的迅猛发展，审计环境发生了深刻变革，传统审计模式面临诸多挑战。本研究旨在探讨信息技术环境下审计风险的新特征及其应对措施，以期为审计实务提供理论指导与实践参考。通过对国内外相关文献的系统梳理，结合案例分析和实地调研，深入剖析了信息技术环境下审计风险的主要来源，包括数据安全、信息系统复杂性、审计证据电子化等方面。研究发现，信息技术的应用既带来了新的风险点，也为风险防控提供了技术手段。基于此，本文提出了构建多层次审计风险防控体系的思路，强调从制度建设、技术创新、人员培训等多维度入手，实现对审计风险的有效管理。特别是针对大数据、云计算等新兴技术带来的特殊风险，创新性地提出了融合风险评估模型与智能审计工具的综合解决方案，这不仅丰富了审计风险管理理论，更为实际操作提供了可借鉴的方法路径。
关键词：信息技术环境 审计风险 数据安全
Abstract
With the rapid development of information technology, the auditing environment has undergone profound transformations, posing numerous challenges to traditional auditing models. This study aims to explore the new characteristics of audit risk in an information technology environment and propose corresponding measures to address these challenges, thereby providing theoretical guidance and practical references for auditing practices. Through a systematic review of relevant domestic and international literature, combined with case analysis and field research, this study delves into the primary sources of audit risk in the context of information technology, including data security, the complexity of information systems, and the digitization of audit evidence. The findings indicate that while the application of information technology introduces new risk points, it also provides technological means for risk prevention and control. Based on these insights, this paper proposes the construction of a multi-level audit risk prevention and control system, emphasizing a multi-dimensional approach involving institutional building, technological innovation, and personnel training to achieve effective management of audit risks. Specifically, for the unique risks brought by emerging technologies such as big data and cloud computing, an innovative integrated solution combining risk assessment models with intelligent auditing tools is proposed. This not only enriches the theory of audit risk management but also offers practical methods for operational implementation.Keyword:Information Technology Environment Audit Risk Data Security
目 录
1绪论 1
1.1信息技术环境下审计风险应对的背景 1
1.2研究意义与理论价值 1
1.3国内外研究现状综述 1
1.4本文的研究方法与创新点 2
2信息技术环境下的审计风险识别 2
2.1审计风险的主要来源分析 2
2.2信息技术对审计风险的影响 3
2.3风险识别的技术与工具应用 3
2.4数据安全与隐私保护挑战 4
3审计风险评估与控制策略 4
3.1风险评估模型构建 4
3.2内部控制有效性评价 5
3.3关键风险指标设定 5
3.4动态监控与预警机制 6
4审计技术与方法的创新应用 6
4.1大数据分析在审计中的应用 7
4.2人工智能辅助审计实践 7
4.3区块链技术提升审计透明度 8
4.4新型审计工具的开发与使用 8
结论 9
参考文献 10
致谢 11
