Abstract:
With the wide application of information technology in all areas of society and the deepening of the informatization construction of enterprise management, the risks which the enterprises are facing have become increasingly complex. And it is of great practical significance to study the improvement of the internal audit work in IT environment. This paper analyzes the influence of IT environment on the internal audit objectives and methods. And it also proposes that in the process of the involvement of the internal audit in risk management in IT environment, it is necessary to consider the new risks which the enterprises are facing in IT environment and actively use the information technology to make some changes and innovations on the traditional internal audit methodologies and tools. Then it is beneficial to improve the quality and efficiency of internal audit in IT environment and strengthen the enterprise risk management.