【作者】 邓春梅；

【导师】 周明；

【作者基本信息】 重庆大学 ， 产业经济学， 2004， 硕士

【摘要】 信息系统审计(ISA)是专业审计人员根据审计标准，针对信息系统的安全性、可靠性和有效性实施独立审计并发表意见，向IS对象的最高领导层提出一系列建议的管理活动。 在信息技术高速发展，人们广泛依赖于信息系统的今天，开展信息系统审计显得尤为重要。 国外对ISA的研究起源于20世纪60年代，从最初的电子数据处理审计发展为计算机审计，再发展为现在的ISA，经历了几十年的发展历史，已经取得了相当的成果。国际信息系统审计与控制协会(ISACA)的成立推动了对这一领域的研究，该协会不但制定了全球范围内适用的ISA标准、执业指南，其IT管理机构制定了全球范围通用的IT控制标准(COBIT，Control Objectives for Information and Related Technology)，该协会还在全球100多个国家成立了180多个分会，推行注册信息系统审计师(CISA)资格考试，为ISA的发展作出了巨大贡献。目前美国、印度、日本、加拿大、英国等国的ISA都发展相当迅速。 我国对ISA的研究刚刚起步，目前还处于推介阶段，对ISA的研究相当浅簿。特别是国内存在着将ISA同计算机辅助审计(CAA，Computer Asisted Audit)混为一谈的现象；也有人认为ISA应是纯技术性的东西，不应归为审计范畴；还有人认为ISA可由信息工程监理IPS(Information Projects Supervisal)代替。在这样的背景下，作者欲在ISA这一新兴事物在国内的发展初期，对其概念、特征、对象、内容、方法等诸方面作一分析，肃清其性质，以利于其发展。通过对ISA与传统审计、CAA、IPS等的比较分析，得出ISA是审计发展的新阶段，它扩大了审计的对象内涵，ISA的出现将推动审计学科同会计学科的分离，ISA不能由信息系统监理代替。同时，IS环境也促进了风险理论的发展，IS风险同经营风险、财务风险和控制风险一样属于企业的非系统风险，IS风险还会影响审计风险与ISA风险。论文通过对风险理论的分析，在审计框架的基础上提出了基于风险理论的ISA流程。更多还原

【Abstract】 Information System Audit is the management that professional auditors carry out independent audit and comment on safety, security and validity of information system, and give a series of advice to top leaders.Nowadays, with the rapid development of information technology, it appears more and more important to carry out ISA.Abroad, the research of ISA began at 1960’s. After tens of years evolution, ISA has had great achievement, beginning with electronic data processing audit and then the computer audit. Greater achievement has got as the birth of ISACA, which established not only global ISA objectives and certified directory, but also global COBIT (control objectives for information and related technology) . More than 180 branches of ISACA have established in more than 100 countries around the world. Examination of CIS A is pushed in. Now, ISA makes great progress in USA, India, Japan, Canada, UK and so on.In China, the research of ISA just begins, and little acquaintance has got with it. Some people confuse ISA with CAA(computer assist audit), some one thinks ISA belongs to technique rather than audit, and others even think that ISA can be substituted by information project supervisal . Under such background, the author wants to make some analysis on the concept, character, object, content and ways of ISA, in order to clear up some misunderstanding at the beginning of this new thing. The dissertation will show: at first, ISA is the new form of audit by comparing ISA with traditional audit, CAA and information project supervise; second, ISA has enlarged the content of audit, its appearance will accelerate the separation of audit form accounting and it can’t be substituted by information project supervise; finally, the circumstance of IS has accelerated the development of risk theory, and the ISA flow based on risk theory under an audit frame will be put forth .更多还原