信息审计方法比较研究

A Comparative Study of Information Audit Methodologies

选取四种较具代表性的信息审计方法,分别介绍其基本理论和流程;从全面性、适用性和可用性三个方面对其进行比较分析,最终得出一个可行性框架以指导信息审计人员进行审计方法选择,或针对具体案例进行个性化信息审计方法定制。

This paper selects four commonly cited information audit methodologies, and introduces their basic elements. Then the paper compares the comprehensiveness, applicability, and usability of four commonly cited information audit methodologies. Finally it provides a feasible framework to guide future methodology selection, and for developing an individual or tailored approach to the information audit.