Research on audit informatization under the environment of e-business

Abstract

To inaugurate a new era of e-business development and face both opportunity and challenge of audit, it is necessary to introduce some new technology in traditional audit. Based on the analysis of the environment of e-business in China, the solutions and key technologies to audit in such environment are discussed in this paper.The basic task of audit work is to censor the authenticity and correctness of the business materials, and further study the legitimacy, rationality and validity of the economic activity that the materials reflect. With the development of financial informatization and enterprise informatization, the audit informatization is pushed forward constantly. E-business is an advanced form of enterprise informatization, and its essential feature is the application of IT and network. And it is target is to realize business operation and management in a virtual, digital and more convenient form [1]. However, e-business is a double-edged sword, which creates an almost whole new auditing environment, offers a platform for improving the auditing quality and efficiency and for decreasing its cost. E-business inspires the great changes and innovation of the audit theory, method and means, at the same time it brings new risk and challenge to audit [2]. On the other hand, the audit informatization also provides protection for sound development of e-business.