信息化环境下风险基础审计的导向选择

Choice of Risk-based Audit in Information Technology Environment

审计从产生之日起,风险就伴随而生。但由于审计环境的变化,风险的载体和程度会有所不同,从而带来审计切入点即导向的差异。文章基于系统论、控制论、信息论的观点提出:信息系统导向审计是风险基础审计发展的高级阶段。在信息化环境下,被审计单位的信息系统成为风险的重要载体,为了更好地规避风险,开展信息系统导向审计成为审计人员的必然选择。文章还试图以COBIT标准为指导,建立信息系统导向审计的基础框架,期望能对该领域的后续研究有所裨益。

Audit is always followed by risks. Due to changes of audit environment, carrier and level of risk will change, which bring the audit entry point difference. Based on system, control and information theories, this paper proposes that information system oriented audit is the senior stage of risk-based audit. In the information technology environment, information systems become an important carrier of the risks, so that information system oriented audit can minimize audit risks.