IT审计在信息系统建设中的应用研究

发布时间：2018-04-11 13:12

本文选题：管理信息系统 + IT审计　；参考：《东北财经大学》2006年硕士论文

【摘要】：信息化建设在国内已进行的如火如荼，但是在建设过程中却出现了诸多的问题，如质量未能达到用户需求、投资大大超出预算、不能按进度完成等。针对这些问题，引入国外已发展三十多年的IT审计过程，对系统开发过程和实施过程进行综合的检查与评价，并提出修改建议，以使系统能切实满足用户需求。 IT审计源于管理信息系统、计算机科学、审计理论和行为科学等学科，是一门跨越多学科领域的边缘性学科。由于国内信息化起步较晚，所以IT审计直到21世纪初才引入国内，陆续有专家学者对其进行研究和关注，所发表的成果也多停留在理论阶段。本文的撰写基于前人的理论基础之上，共分为四大部分。一是对IT审计的理论基础进行分析，界定了其学科归属及实用价值，得出IT审计是以管理为核心，技术为支持，法律为保障，是偏重于管理的学科，并给出国际通用的参考标准，，信息系统和技术控制目标(Control Objectives for Information and related Technology----COBIT)。二是对IT审计的审计对象进行确定，得出由于系统的出现导致了审计数据和内部控制的变化，并把IT审计细分为三部分内容：信息系统本身的审计；信息系统环境及内部控制审计；信息系统数据与信息的审计。而后根据三种审计和相应的技术方法建立起基本模型。三是给出完整的IT审计操作流程并辅以图表说明，把IT审计分为：对信息系统计划阶段的审计；对信息系统开发阶段的审计；对信息系统运行阶段的审计；对IS维护阶段的审计四部分，详细阐述了具体审计时应注意的关键控制点及注意内容，从管理角度和技术角度两方面来说明IT审计的内容。四是借助于一个有代表性的IT审计案例，对系统开发、设计、实施、维护等每一个过程的IT审计过程进行了更为详尽的描述，并提交了完备的审计报告。文章最后给出了IT审计的必要性和发展方向，可以预见在不久的将来，IT审计必将成为一个研究热点，为我国信息化建设保驾护航。
[Abstract]:Information construction has been carried out in full swing in China, but in the process of construction, there are many problems, such as the quality can not meet the needs of users, the investment is much more than the budget, and can not be completed according to schedule, and so on.Aiming at these problems, this paper introduces the IT audit process which has been developed in foreign countries for more than 30 years, carries on the comprehensive inspection and the appraisal to the system development process and the implementation process, and puts forward the modification suggestion, so that the system can meet the needs of the users.It audit originates from management information system, computer science, audit theory and behavioral science and so on.Due to the late start of information technology in China, IT audit was not introduced into China until the beginning of the 21st century, and some experts and scholars began to study and pay attention to it, and the published results stayed in the theoretical stage.Based on the previous theories, this thesis is divided into four parts.The first is to analyze the theoretical basis of IT audit, define its subject ownership and practical value, and draw the conclusion that IT audit is based on management, supported by technology, supported by law, and emphasized on management.The international reference standard, information system and control Objectives for Information and related are also given.Technology-COBITT.Secondly, the audit object of IT audit is determined, and the audit data and internal control are changed as a result of the appearance of the system, and the IT audit is divided into three parts: the audit of information system itself;Information system environment and internal control audit; information system data and information audit.Then the basic model is established according to three kinds of audit and corresponding technical methods.The third is to give the complete operation flow of IT audit and to explain it with charts, and to divide IT audit into three parts: audit of information system planning stage, audit of information system development stage, audit of information system operation stage;For the four parts of the audit of is maintenance stage, the key control points and contents that should be paid attention to in the specific audit are expounded in detail, and the contents of IT audit are explained from the point of view of management and technology.Fourth, with the help of a representative IT audit case, the paper describes the IT audit process of each process, including system development, design, implementation and maintenance, and presents a complete audit report.In the end, the necessity and developing direction of IT audit are given. It can be predicted that IT audit will become a research hotspot in the near future, which will protect the information construction of our country.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.1

【引证文献】