论信息系统审计准则在我国的需求与发展  

On the Demand and the Development of Information System Audit Standard in China

作　　者：王会金[1] 

机构地区：[1]南京审计学院,江苏南京211815

出　　处：《南京审计学院学报》2012年第6期1-7,共7页journal of nanjing audit university

基　　金：江苏高校哲学社会科学重点研究基地重大项目(2012JDXM010)

摘　　要：信息系统审计是计算机审计的两个发展方向之一。我国信息系统审计准则的研究与规范尚处于起步阶段。在关涉内容、详略程度、审计实质和完善程度方面,我国的信息系统审计准则与国外存在较大差距,需要大幅完善,以满足社会需求。我国信息系统审计准则的发展策略主要有:合理借鉴国外成熟的准则体系,全面设计准则完善方案,科学建立准则内容框架。Information systems audit is one of the two development directions of the computer audit.The study and the standards of our information systems auditing are still in its infancy.There is a big gap between our information system audit standards and foreign ones concerning the content,the level of details,the nature and the degree of perfection.These aspects call for improvement to meet the social needs.To develop our information system auditing standards we need to draw to the mature foreign standards system,to design a comprehensive guideline to improve the program,and to establish a scientific content framework.

关 键 词：计算机审计 信息系统审计准则 ISACA 协调机制 

分 类 号：F239.1[经济管理—会计学]