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二十世纪以来,互联网技术的迅猛发展给金融行业带来了一场巨大变革。在为金融投资者谋求高额收益的同时,互联网金融也隐含着巨大的风险,给金融审计带来了严峻的挑战。本文在分析互联网金融特征的基础上,针对互联网金融对金融审计的挑战,提出完善互联网金融审计的具体措施,以期进一步完善互联网金融审计。
Since the twentieth century, the rapid development of Internet technology has brought a tremendous change to the financial industry. While pursuing high returns for financial investors, Internet finance also implies a huge risk, posing a serious challenge to financial auditing. On the basis of analyzing the characteristics of internet finance, this paper aims at the challenge of internet finance to financial audit and puts forward specific measures to improve the internet financial audit in order to further improve the internet financial audit.