国外信息系统审计规范、国家文化差异与制度移植

Foreign Information System Auditing Standards, Cultural Differences and System Transplantation

我国在借鉴国外信息系统审计规范的过程中需注意国家文化差异对制度移植的影响。本文选取当前国际上比较典型的可用于信息系统审计的标准、框架和指南进行综合比较,用Hofstede的国家文化模型分析我国与这些制订规范国家的文化差异及其对信息系统审计规范的影响,并探讨在信息系统审计规范移植过程中超越简单的制度移植,考虑国家文化特点进行规范的选择、完善与实施策略。

Impacts of cultural differences on system transplantation should be paid attention to in the process ofassimilating foreign information system audit standards. In view of the fact, firstly, this paper compares representative information system audit standards, frameworks and guidelines in the world comprehensively. Secondly, it analyses national cultural differences and their impacts on information system audit standards between these countries and China by Hofstede＇s cultural model. Furthermore, it proposes strategies of selection, improvement and implementation instead of simple system transplantation during transplanting information system standards from the perspective of national cultural differences.