The Research of IS Auditing Theory System in Information Technology Era
With the application of information technology in the society and enterprises, it has become an important managerial tool. Information system auditing (IS auditing) arose consequently. It is not only a pivotal way to improve enterprise management, but also a key step for traditional auditing to transit into IS auditing. This research established IS auditing theory system based on auditing objectives, auditing process, auditing foundation, auditing model, as well as IS auditing development tendency. The further research focus on the institution of information system audit in China and abroad, then give some suggestions on the construction of information system audit in China. This essay ends on an outlook for information system audit in China after pointing out the problems and the causes of information system audit in China and analyzing the environment that information system audit in China faces. In this essay, analyzing the opportunities for information system audit in China and pointing out that advanced management cultures abroad will promote the information system audit in China.
IS auditing theory system auditing model
YUN Biyan GUAN Yamei
Nanjing University of Finance and Economics,Nanjing,Jiangsu,210003
国际会议
2009 International Conference on Management Science and Engineering(2009管理科学与工程国际会议)
北京
英文
548-552
2009-11-01（万方平台首次上网日期，不代表论文的发表时间）