Research On Solutions Of The New Auditing Method Under Informational Environment

Along with the construction of informational audit, the damages caused by the limitations of the traditional audit emerge, for example, in the accounting field, computerized crime and fraud and the accounting software with "Corrupt function" appears. If problems are unable to be found effectively and efficiently, the hidden risks are very huge. Meanwhile, it will also cause auditors facing the challenges such as "unable to come in and get out", "unable to get and open accounts", "fail to understand". Therefore, efforts to explore a new audit under information technology environment i.e. to find a audit method which is compatible with the informational environment is the demand with the development of society.Due to the rapid development of the computer network, a computerized audit method taking long-distance networking as the mainstream has come to the fore. This new audit will not only meet the informational audit requirements, but give the traditional audit a great impact. Meanwhile, it also faces considerable risks and problems which should be overcome by some effective strategies.This paper has completed some work as follows:1. The limitations of the traditional audit under informational environment areanalyzed;2. The new auditing method - the significance, characteristics, effects, the state of arts, three main forms and processes of the computer auditing are introduced;3. The audit model building, computer audit quality control and data mining, and other key technology and methods are researched; the main issues and measures of computer audit quality control is discussed;4. The the significance, advantages, features, specific networking model and audit content of long-distance networking auditing is summarized, the problems and solutions of long-distance network audit are proposed;5. The necessarity, objective, characteristics, content, and the similarities and differences between the traditional audit and informational audit is summarized, and the problems and solutions of the information audit are proposed;6. The risk, problems and solutions of the new auditing method—the computer auditing are proposed, and the future development directions of computer audit are pointed out.