The Auditing Risk Judgement In IT Environment

Auditing risk judgement in information technology (IT) environment has always been a hot issue in the research of auditing, yet scholars have not brought up a reasonable explanation about the auditing risk judgement in the perspective of IT. In the field of information technology, the study of the relation between IT and organizational reforms falls into three categories(schools): the Decision-making school that stands for IT determinism, the Institutional school that supports the determinism of organization and the Social Technology school that stands for the theory of mutual construction of techology and organization. These three schools have also influenced the research of auditing risk. Having analyzed and introduced the basic views of Adaptive Structuration Theory (AST), which is the representative theory of the Social Technology School, this dissertation is to discuss the risk of the auditee, and to construct the basic frame of the risk judgement in IT environment from three aspects: the technical factor, the organizational factor and the factor of the mutual construction of technology and organization. With this basic risk judgement frame, this dissertation has done a deep research of the identification of the risk of the auditee in IT environment and the the risk control evaluation, and has done some improvement to the methods of auditing risk judgement in IT environment. At last, by studying the real cases of our country's auditing personnel in the auditing risk judgement, a hypothesis is put forward that there exist three different trends in thinking for the auditing personnel in the auditing risk judgement in IT environment, which is in accord with the result of the above theoretical analysis.The newly raised points in this article include the following two aspects:1. It is put forward that the auditing risk in IT environment should be analyzed from three aspects: the technological factor, the organizational factor and the factor of the mutual construction of technology and organization, according to the Adaptive Structuration Theory(AST) of the Social Technology School in the IT field. At the same time, the latter is further divided into three interrelated sub-factors: the IT stakeholder, the IT process and the business process.2. This dissertation has recollected thoroughly and systematically the literature, the standards and norms of the auditing risk research in the IT environment in the IT field and autiting field, thus providing the direct basis for the study of autiting risk in the IT environment in our country.