信息系统审计及其相关问题分析

Information System Audit and Its Analysis of Related Problems

信息系统审计(ISA)是信息技术同审计相结合的产物,它的推广应用将可规范各行各业信息系统在高速发展情况下整个生命周期的运行,降低信息风险,保障企业获得价值增值。针对目前国内对ISA存在的不同理解,笔者通过对计算机辅助审计(CAA)的含义、目的、对象、内容、技术与方法、实施人员等方面的比较分析后指出:ISA和CAA都是审计领域值得大力发展的方向;ISA是不同于CAA的一种新型审计;用计算机审计来概括CAA与ISA存在弊端,有必要加速发展ISA。

Information system audit is a product of combining both information technique and audit. Its generalized application can normalize the running of information system for various industrial department over whole life circle under the condition of high speed development, reduce information risk,and also guarantee profit to enterprise.Aiming at the different understanding on ISA generally used in China,we analyze and compare the difference between ISA and CAA(computer assisted audit),such as meaning,object,content,technique,method and operator,and so on.The paper shows that both ISA and CAA should be developped in audit field,that ISA is a new kind of audit to be different from CAA,and that there exists some disadvantage by means of computer audit summarizing CAA and ISA,so it is necessary to speed up to develop ISA.