Environment Audit Risks Research Based on Modern Information Technology

With the advent of the information age, information technology was increasingly applied to the accounting field. Further it makes a lot of the traditional elements of the auditing to be changing. It is inevitable to emerge the new auditing risk. In the new environment this paper discusses the new auditing risk. First, it described the connotation of auditing risk, and proposed the meaning of the computer auditing risk; second, it analysis the new auditing risk by the following aspects: the accounting information systems, internal control, data storage media, auditing software, network security, personnel to operate; finally, in the paper author put forward the corresponding preventive measures according to the different factors of generating software, reviewing new audit risk as follows: develop improve the accounting software mechanisms, strengthen information systems in advance and do the audit, establish and improve auditing standards, strengthen the audit personal training, enrich the knowledge of auditors. In addition, the paper also describes risk prevention of internal control.