Risk- based on Computer auditing and measures of Prevention

Publish Year: 1395
نوع سند: مقاله کنفرانسی
زبان: English
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شناسه ملی سند علمی:

OICONFERENCE01_419

تاریخ نمایه سازی: 16 شهریور 1395

Abstract:

the technology of Computer audit played a major role in the progress and prospects of a proper application to improve the quality and efficiency of audit work. But due to the technical complexity and the specific risks of computer audit, it should be shown effective in audit and preventive action. Mainly through research in this paper, we proposes the causes of audit risk in a computer environment and the risk of further proposals for measures to control, to some extent reduce the risk of computer audit and improve the audit quality.

Authors

Amin Kark

Master Student of Accounting, Islamic Azad University, Branch Of Birjand, Iran