基于COBIT的央行信息技术审计标准研究

Study on IT Audit Standards of PB0C Based on COBIT

信息技术审计标准既能够有效地提高信息技术审计规范化水平,又能促进信息系统使用单位改善信息技术治理结构。借鉴COBIT[1],并结合人民银行的实际,尝试构建一套包括控制流程、审计指南和评价指南的人民银行信息技术审计标准,以期提高信息技术审计水平。

The IT audit standards can improve IT audit standardization level effectively, and promote the organizations which use information systems to improve the IT governance framework as well. Based on COBIT and combined with the actualities, this paper explores the establishment of audit standards which includes control processes, audit guidelines and evaluation guidelines to improve the level of the IT audit.