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Accounting Information System Audit and its Risk Analysis

Xuancheng Lu

Abstract


This paper firstly summarizes the accounting information system and audit, and then discusses the types and causes of audit risks,
including the risks of the system itself, auditors, internal control, etc., and analyzes the reasons from the perspectives of technology, personnel
quality, physical security and data protection. Finally, four effective strategies to avoid risks, namely strengthening internal control, attaching
importance to external audit, building security guarantee mechanism and improving the quality of auditors, are put forward to provide reference for reducing the audit risk of accounting information system.

Keywords


Accounting information system; Audit; Risk; Evasive strategy

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References


[1] Xu Yamin. Accounting Information Security risks and preventive Measures under Big Data environment [J]. Knowledge Economy,

2019, 26(21):113-115.

[2] Zhao Y. Analysis of accounting and audit risk factors and Informatization audit strategy [J]. China Market, 2023, 30(9):136-138. (in

Chinese)

[3] Ge Chunyan. Research on Enterprise Accounting and Audit Risk Factors and Informatization Audit Strategy [J]. Time-honored Brand

Marketing, 2019, 12(10):106-108.




DOI: http://dx.doi.org/10.70711/frim.v3i3.6175

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