联网环境下信息系统审计的体系架构

发布时间：2019-04-19 17:53

【摘要】：联网环境下信息系统审计是当前计算机审计的热点,为充分详尽地研究联网环境下信息系统审计的相关内容及关键技术,本文首先对信息系统审计进行了定义,并提出了信息系统审计的审计目标及审计内容,在此基础上从审计理论基础、审计标准、实践环境、审计方法以及审计工具等多方面提出了联网环境下信息系统审计模型。根据该模型,本文着重分析信息系统审计的具体内容,提出了相应信息系统的审计内容框架,将审计内容划分为内控审计和系统本身审计两个方面,从一般控制审计、应用控制审计详细描述了内控审计的内容;从物理层次的审计以及逻辑层次的审计详细描述了系统本身审计的内容。本文所论述的审计模型和审计内容为今后信息系统审计提供了相关的理论基础和方法。
[Abstract]:The audit of information system under network environment is the hot spot of computer audit at present. In order to study the related content and key technology of information system audit under network environment in full detail, this paper firstly defines the audit of information system. Based on the audit theory, audit standards, practice environment, audit methods and audit tools, this paper puts forward the information system audit model under the networked environment, and puts forward the audit objectives and audit contents of the information system audit based on the audit theory, the audit standard, the practice environment, the audit method and the audit tools and so on. According to this model, this paper analyzes the specific content of the information system audit, puts forward the audit content framework of the corresponding information system, divides the audit content into two aspects: the internal control audit and the system itself audit, from the general control audit, The content of internal control audit is described in detail. The audit content of the system itself is described in detail from the physical level audit and logical level audit. The audit model and content discussed in this paper provide the relevant theoretical basis and method for the future information system audit.
【作者单位】：中南大学信息科学与工程学院;审计署驻重庆特派员办事处;
【基金】：国家863计划项目(编号2005AA1Z2140)的研究成果之一
【分类号】：F239.1

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