Research on the influence of information technology on audit(PDF)
《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]
- Issue:
- 2020年05期
- Page:
- 66-74
- Research Field:
- 经济学
- Publishing date:
Info
- Title:
- Research on the influence of information technology on audit
- Author(s):
- CHEN Geng1; ZHENG Jingru1; HAN Zhigeng2
- 1.School of Accounting, Nanjing University of Audit, Nanjing 211815, Jiangsu, China；2. School of Information Engineering, Nanjing University of Audit，Nanjing 211815, Jiangsu, China
- Keywords:
- information technology; audit risk; audit informatization; big data; block chain
- PACS:
- F239.44
- DOI:
- -
- Abstract:
- With the allaround penetration of information technology in social economic life, the auditing theories, methods and technologies applicable to the traditional economic environment are no longer suitable for the daily operations and activities of modern organizations. Therefore, corresponding changes must be made. In order to implement this kind of change, it is an unavoidable topic to fully grasp the impacts of information technology on auditing. This paper investigated the specific application of information technology in auditing, and found out that although there were researches on the impacts of information technology on auditing, most of them focused only on certain aspects. In order to make up for the shortage of the existing research, this paper conducted a systematic study on such influences from 12 aspects. The results shows that the introduction of information technology has brought great changes to auditing: the audit function has changed from auditing to paying equal attention to auditing and control, the scope of audit changed from economic security to economic and information security, the audit content changed from financial to financial and business, the audit object changes from the account book to the database, the audit mode changes from after mode to allinclusive mode, the audit pattern changes from field investigation to remote analysis, the audit medium changes from paper to electronic, audit evidence changes from tangible to intangible, the data source changes from sample to full sample, the test changes from human systems to information systems, the work form changes from audit cooperation to audit collaboration, and risk calculations moves from relying on auditors experience to relying on system models. All these changes have greatly promoted the modernization of auditing.
Last Update: 2020-10-27