银行IT审计项目的风险管理研究

发布时间：2018-03-15 07:23

本文选题：IT审计　切入点：项目管理　出处：《北京邮电大学》2009年硕士论文　论文类型：学位论文

【摘要】： 随着IT技术的飞速发展以及业务上日益广泛的应用,IT审计在IT治理、IT安全和合规性等方面的重要作用日益凸显。为了确保IT审计过程及审计结果的独立、客观、审慎、公正,就必须有效管理IT审计项目的风险。本文在对项目风险管理理论及银行IT审计方法进行理论研究的基础上,重点对银行IT审计项目的风险管理过程及方法进行了深入的研究。首先,介绍了IT审计的相关概念及银行IT审计流程。银行IT审计通常分为四个阶段:审计准备、现场审计、审计报告及后续追踪,其中每个阶段又包括若干项活动。其次,在项目风险管理理论的基础上,结合银行IT审计的具体流程及活动,提出了银行IT审计项目风险管理的管理流程及方法。针对IT审计的四个阶段,明确了各个阶段的控制目标、主要风险、应有的风险应对措施以及测试方法,为对银行IT审计项目风险管理状况的评价奠定了基础。再次,本论文又给出了评价银行IT审计项目风险管理的定量评价模型。该评价模型从IT审计过程(审计准备、现场审计、审计报告及后续追踪)及IT审计结果(质量、进度和成本)等两个方面对IT审计项目的风险管理状况进行评价。最后,本文通过案例研究的方式对银行IT审计项目风险管理评价的流程、方法及评价模型的科学性和实用性进行了实证。
[Abstract]:With the rapid development of IT technology and the increasingly extensive application of IT audit, the important role of IT audit in IT governance and IT security and compliance becomes increasingly prominent. In order to ensure the independence, objectivity, prudence and impartiality of IT audit process and audit results, On the basis of the theoretical research on the theory of project risk management and the method of bank IT audit, this paper focuses on the risk management process and method of bank IT audit project. Firstly, it introduces the related concepts of IT audit and the process of bank IT audit. Bank IT audit is usually divided into four stages: audit preparation, on-site audit, audit report and follow-up tracking, each of which includes several activities. Secondly, on the basis of the theory of project risk management, combined with the specific process and activities of bank IT audit, the paper puts forward the management process and method of bank IT audit project risk management, aiming at the four stages of IT audit. The control objectives, main risks, due risk countermeasures and test methods of each stage are defined, which lays a foundation for the evaluation of the risk management status of bank IT audit projects. Thirdly, this paper gives a quantitative evaluation model of IT audit project risk management in bank. The evaluation model includes IT audit process (audit preparation, field audit, audit report and follow-up tracking) and IT audit results (quality). Progress and cost) to evaluate the risk management status of IT audit projects. Finally, this paper makes an empirical study on the process, method and evaluation model of risk management evaluation of bank IT audit project by case study.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F830.4;F239.6

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