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我国信息系统审计发展的思考
时间:2011-02-24 浏览次数:1038次 无忧论文网
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会计硕士(MPACC)
信息系统审计信息系统审计
    随着社会信息化程度的提高,信息系统逐渐渗透到社会经济生活的方方面面。由于信息系统的负面效应及控制不当,导致信息化过程、信息系统及其业务应用产生风险,即当信息系统发生故障、停止运行或发生错误而丧失其有效功能时,该领域的业务活动就失去了支撑和保障,甚至还要影响到社会生活等其他许多方面。如何防御和解决这类事情的发生就成了当务之急,信息系统审计就显得尤为重要。信息系统审计是指由审计机构、审计人员根据公认的标准和指导规范对与被审单位经营活动密切相关的信息系统的安全性、可靠性和有效性进行检查评估,并提出改进意见的系列活动。本文的主要内容如下:第一章 介绍了国内外关于信息系统审计研究的概况,并对相关的文献进行了回顾,阐明了本文研究的目的和意义。第二章 首先介绍信息系统审计的概念和特点;其次阐述了信息系统审计的作用;最后对国外信息系统审计的发展进行了介绍和描述。第三章 对信息系统审计框架进行了探索性分析。明确了信息系统审计的审计程序及主要内容,介绍了COBIT模型及其基本内容,同时对国际上主流的审计技术和方法也进行了描述。第四章 对我国信息系统审计发展的现状进行了分析,指出了我国目前信息系统审计工作中存在的问题。第五章 结合我国的实际情况,提出了我国信息系统审计发展的对策。 [英文摘要]:     
    
    Along with the exaltation of the social information degree, the information system has been gradually penetrating into all aspects of social and economic life. The negative effects of information system and improper control, putting the process of information, information systems and business applications at risk, that is, when information systems fail to work, stop running or make errors to lose its effective functions, the operational activities will lose support and protection, and even affect the other aspects of the social life. Therefore, how to defense and solve these problems have become imperative, also information systems seems particularly important.
    Information systems audit is a series of activities that security, reliability and validity of the information system, which closely related to the management of the departments under the audit operated by the auditing organizations and personnel according to the acknowledged standard and instructional criterion.
    The main contents are as follows:
    Chapter one gives a general introduction of study on the information systems audit, domestically and internationally. The relative literature is reviewed. The purpose and significance of this paper is also explained.
    Chapter two introduces the concept and features of the information systems audit, then clarifies its function, last introduces and discusses the development of information systems audit abroad.
    Chapter three is the exploratory analysis on the information systems audit framework which clears the main contents and process of information systems audit. Introduce the COBIT model and its main content. The mainstream of the international auditing techniques and approaches are also described in this chapter.
    Chapter four analysis the current status of information systems audit’s development in China and point out the existing problems.
    Chapter five raises some countermeasure for developing China’s information systems audit based on its actuality.    
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