Since we entered the twenty-first Century, the modern information technology, network technology, the impact of globalization on the traditional life in every corner of the society, economy is closely connected with the electronic commerce network economy. Innovative economic modehas changed the traditional management model, operation model and accounting model, closely connected with the auditing mode have changed greatly.
And the extensive application of the Internet has had a strong impact on the traditional audit. The current network auditing standards exist in practice,not comprehensive guidance and norms of network auditing network audit scope is not clear, auditors' competency deficiency, audit software technology level is not high, the traditional audit model and processsimulation can not keep up the problem of the real time requirement of accounting information. Investigate its reason, is mainly engaged in theelectronic commerce enterprise internal control system is not perfect, the enterprise network business risk awareness and prevention means lowerineffective, network audit risk and the uncertainty of the damage coexist. In view of the above problems and causes, should be taken to strengthen thenetwork audit legislation, perfecting the internal control environment,strengthen the network information exchange to strictly control the business process, constructing the network audit system, improve the optimization oftechnical measures to reduce the network audit risk, tracking network in order to reduce transaction risk and application of data auditing ofembedded network audit measures, to improve the effectiveness of network audit.
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