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With the rapid development of information technology since the 1980s , China 's government audit met the dual challenge of maintaining the order of the national economic construction and adaptation of information technology . 1998 , the Audit Commission began preparations for the audit and information engineering, ie, the \So far has gone through 10 years , has been achieved in some fruitful results , but overall , our information technology audit work is still at an exploratory stage , has not yet formed a molded professional norms , nor the formation one can carry out a comprehensive audit business of information technology personnel . Along with the wave of information technology , information technology has a huge influence on our government audit risk , the government audit risk also presents different sources and manifestations . It is on this premise that the paper start from the meaning and characteristics of the risk of government auditing information technology environment analysis studied from the perspective of information of specific sources of government audit risk , and government audit risk assessment , on the basis of the information technology environment government audit risk control measures , in order to provide for the government audit risk research ideas . The main innovation of this paper is to propose a risk-based audit model that should be used to audit risk = risk of material misstatement check risk Announcement risk in the information technology environment . In the information technology environment , the specific factors of the model has changed. This paper aims to use the model to help auditors to the government audit risk in an objective assessment of the information environment , effective risk control , so that the government auditor at the same time take advantage of the ease and convenience of information technology , prevention and audit risk control of information , and thus play weaknesses, and thus to improve the efficiency of government audit , to conform to the needs of the times .
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