信息系统审计初探

Probe into the Information System Auditing (ISA)

简要介绍了信息系统审计的概念与内容,阐述了信息系统审计的产生和发展现状,指出我国与发达国家及地区之间在信息系统审计方面存在的差距,提出重视推广注册信息系统审计师(Certified Information System Auditor,CISA)考试认证,以及在信息管理与信息系统专业基础上培养信息系统审计后备人才的建议。

This paper introduces the concepts and contents of ISA, expounds the generation and current development of ISA, and points out the gap between China and developed countries in aspect of ISA, and suggests that CISA （Certified Information System Auditor） should be promoted, and the promising talents of ISA should be calculated based on the specialty of information management and information system.