2009•Caijing lilun yu shijianRequires access
Choice of Risk-based Audit in Information Technology Environment
Su-Mei Wang
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Abstract
Audit is always followed by risks.Due to changes of audit environment,carrier and level of risk will change,which bring the audit entry point difference.Based on system,control and information theories,this paper proposes that information system oriented audit is the senior stage of risk-based audit.In the information technology environment,information systems become an important carrier of the risks,so that information system oriented audit can minimize audit risks.