Audit Risk And Control Of Budget Execution Computer

In this paper, on the basis of the related research at home and abroad were reviewed in thispaper, the sorting out the development course of the audit risk model and the research train ofthought, based on the shortage of the existing audit risk model, through the computer auditrisk factor analysis and the quantitative and qualitative analysis, rebuilding the operable andpractical computer audit risk model. On the basis of the theory of computer audit riskmanagement, identification, evaluation and control of various kinds of risk factors, putforward the corresponding improvement countermeasures, mainly form the followingresearch conclusions:One is through the analysis of the characteristics of computer audit risk, inherent relations,combined with the theory of computer audit risk, the audit risk factors, the relationshipbetween the quantitative and qualitative analysis, constructed in the computer audit budgetmode of audit risk decision model, namely the budget implementation computer risk ofmaterial misstatement risk in audit risk=Risk of material misstatement x detection risk.Secondly, From the perspective of two relatively put forward the concept of overall budgetimplementation of computer audit risk control, respectively from the Angle of the auditingdepartment and the audits Angle, puts forward the computer over the budget implementation,countermeasures to control audit risk.The third, In-depth analysis of the current situation of the budget unit audit risk control andthe existing problems, design the department budget and approval business audit riskquestionnaire ", the department budget funds allocated to the business audit risk questionnaire","project expenditure audit risk questionnaire" and "the collection of non-tax incomebusiness audit risk questionnaire", through the statistical analysis of recycling feedback table,the implementation of the budget implementation unit computer audit risk controleffectiveness rating.