基于COBIT的信息系统审计框架研究

On Information System Audit Framework Based on COBIT

随着信息系统的迅速发展和广泛应用,信息系统审计作为一门新兴的交叉学科而受到较多关注。我国信息系统审计缺乏对规范体系的理论研究,而国际上多个审计组织已提出COBIT、GTAG、GAIT、FISCAM、ITIL、BS7799、COSO等一系列与信息系统审计相关的国际准则与指南。结合我国信息系统审计的特点和国际准则的先进思想而构建的基于COBIT的信息系统审计框架以信息系统控制目标为核心,分为面向系统的信息系统审计和面向数据的信息系统审计两大范畴。

With the rapid development and extensive application of information systems,more and more attention is given to Information System Audit which is an emerging cross-discipline.Many international auditing organizations have issued their standards and manuals,such as COBIT,GTAG,GAIT,FISCAM,ITIL,BS7799,COSO,etc,while the research of information system audit standards is few in China.This paper analyzes the structures,contents and connections of these different standards and manuals,and then studies information system audit standards and guidelines.Combining China＇s national conditions with the advanced thinking of COBIT,it proposes a COBIT-based framework for Information System Audit.