信息系统检查法作为一种新型的在线稽核方法,能够迅速、直接、有效发现企业系统在财务管理方面存在的安全漏洞和控制缺陷,方便管理者实时监控企业业务流、资金流等情况。近年来,在大数据环境下,越来越多的大型企业在财务在线稽核中采用信息系统检查法,运用稽核规则及程序分析经营管理中的风险点及差错,实时监督、管控企业财务风险。(一)财务在线稽核中的信息系统检查方法企业财务在线稽核中运用的信息 As a new online auditing method, information system checking method can quickly, directly and effectively find out the security vulnerabilities and control flaws in the financial management of the enterprise system and facilitate the managers to monitor the business flow and capital flow in real time. In recent years, in the big data environment, more and more large enterprises adopt the information system inspection method in the online audit of finance, and use the audit rules and procedures to analyze the risk points and errors in the operation and management, and supervise and control the enterprise financial risk in real time. (A) financial online audit of the information system check method Enterprise financial online audit information used