信息系统审计质量控制准则研究

发布时间：2018-03-20 23:29

本文选题：质量控制准则　切入点：信息系统审计　出处：《财会通讯》2011年13期 　论文类型：期刊论文

【摘要】：正信息系统审计准则规定了信息系统审计人员在审计工作中应遵循的操作规范,同时也规定了信息系统审计工作应达到的质量要求。为保证信息系统审计工作能按照规范的要求执行,就必须制定相关的信息系统审计质量控制准则,对信息系统审计进行质量控制。在绝大多数国家,信息系统审计还末纳入到强制性审计的范畴,基本上还属于自愿性审计的范畴,也谈不上制定相关的信息系统审计质量控制准则,对信息系统审计进行质量控制。在现有的信息系统审计准则中,仅有ISACA在审计指南《审计章程》(G5)中粗略地对审计质量控制进行了阐述,不具有可操作性,对于指导审计人员进行质量控制还是远远不够的。随着信息技术在社会经济活动中的广泛应用以及审计人员素质的提高,信息系统必将纳入到强制性审计的范畴,制定信息系统审计质量控制准则也将提上日程。本文拟在借借鉴国外审计质量控制准则的基础上,研究我国信息系统审计质量控制准则的构建。
[Abstract]:The positive Information Systems auditing Standards set out the operational norms to be followed by information system auditors in their auditing work. In order to ensure that the information system audit can be carried out in accordance with the standard requirements, it is necessary to formulate relevant information system audit quality control standards. Quality control of information system audits. In the vast majority of countries, information systems audits are not yet included in the category of mandatory audits, and are basically voluntary audits. It is also not possible to establish relevant information systems audit quality control standards to control the quality of information systems audits. In the existing information systems audit standards, Only ISACA has roughly described the audit quality control in the audit guide "audit charter" / G5), which is not operable. With the wide application of information technology in social and economic activities and the improvement of auditors' quality, information system will be brought into the category of mandatory audit. The establishment of information system audit quality control standards will also be put on the agenda. This paper intends to study the construction of information system audit quality control standards in China on the basis of drawing lessons from foreign audit quality control standards.
【作者单位】：贵州财经学院会计学院;厦门大学;
【分类号】：F239.1

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