基于COBIT的高校内部审计信息化发展问题研究

Research on the Internal Audit Informatization Development of Universities Based on COBIT

本文在系统分析内部审计信息化在高校信息化建设浪潮中面临的主要挑战的基础上,运用COBIT这一国际上公认的安全与信息技术管理和控制的标准体系,结合中国高校的实际,围绕高校信息系统审计和高校内部审计信息化建设等核心问题,对高校内部审计信息化问题进行探讨,并提出有针对性的发展建议。

Based on the systematic analysis of the major current challenges confronted by the universities＇ internal audit informatization, the paper applies the COBIT, an internationally recognized outstanding security and information technology management and control system, to discuss the universties＇ internal audit infromatization development issues, mainly including the audit of information system and internal audit computerization development. Fully considering the Chinese universities＇ internal audit context, the paper gives some proposals on the construction and development of internal audit informatization.