In the context of the Internet era, network technology has been widely used in many fields of society, and the audit work is also affected by the Internet era. Compared with before, the object of audit work and the environment have undergone significant changes, the enterprise audit work is moving in concealment, informatization and network direction, but it is worth noting that the network technology has laid the potential risks in bringing the opportunity to audit work at the same time, this article will discuss the audit risk the age of the Internet, and the corresponding countermeasures are discussed, for future reference to the use of the auditing work of enterprise.