Oct 7, 2026
會財局的「會財語你」第二集「審計全面睇！IT風險與控制」，和大家探討IT風險與控制對於審計有甚麼影響。
隨著科技的快速發展，IT系統已成為各行各業不可或缺的一部分。然而，雖然科技能夠提升營運效益，但亦會衍生不同的IT風險，甚至影響財務訊息的可靠性。在這一集，會財局透過實際案例，展示了解及評估IT風險與控制對審計的重要性。
如果想更深入了解相關資訊，可以下載會財局的《檢測點 - 了解審計客戶的IT環境》http://bit.ly/3RGh3r0
0:00 片頭簡介
1:08 案例分析 – 了解IT風險從何入手?
1:58 審計工作需要去了解客戶的網絡環境?
2:28 IT風險如何影響審計工作?
3:28 甚麼是ITAC?
4:16 ITAC如何影響審計風險和策略?
5:35 總結
“AFRC Connect” series has arrived as its second episode, “Understand and Evaluate IT Risks and Controls”. This time AFRC will explore the impact of IT risks and controls on auditing.
With the rapid development of technology, IT systems have become an indispensable part of various industries. However, while technology can improve operational efficiency, it also gives rise to different IT risks, which can affect the reliability of financial information. In this episode, AFRC will use a real-life case to demonstrate the importance of understanding and evaluating IT risks and controls in auditing.
For more detailed information, please download AFRC's "Checkpoint - Obtaining an understanding of the audit clients' IT environments" at http://bit.ly/3RGh3r0
▶【會財語你】EP2 審計全面睇！IT風險與控制 ON YOUTUBE