COBIT模型及其在中观经济主体信息系统审计中的运用  

COBIT Model and It's Application in Information Systems Audit of Meso-economic Entities

作　　者：王会金[1] 刘国城[1] 

机构地区：[1]南京审计学院

出　　处：《审计研究》2009年第1期64-68,共5页Auditing Research

基　　金：江苏省高校自然科学研究计划项目(项目号:06KJD120089)"COBIT模式在中观审计风险数据管理中的应用"课题;江苏省教育厅哲学社会科学基金指导项目(项目批准号:06SJD790039)"中观审计风险数据挖掘技术的COBIT式维护模型探讨"的阶段性成果

摘　　要：COBIT是将IT过程、IT资源以及组织的策略与目标联结为一体的三维体系结构。目前,COBIT理论已成为国际上公认的最先进、最权威的信息技术管理和控制的标准。本文在阐述COBIT模型的基础上,分析了其在中观经济主体信息系统重大错报风险评估中的应用,并从规范审计行为的角度研究了其在完善当前我国信息系统审计准则方面的指导作用。COBIT is a three-dimensional system integrated by IT process, IT resources as well as the strategy and objectives of organization. Currently, COBIT theory has become a universally recognized most advanced, most authoritative control standards for information technology management. This paper, on the basis of its elaboration of COBIT model, analyzes the application of COBIT in the assessment of serious material misstatement risk of information system about meso-economic entities. And also, this paper studies the guiding role of COBIT model in the improvement of China＇s information technology audit standards and criteria from the perspective of regulating meso-audit practices.

关 键 词：COBIT模型 中观经济 信息系统审计 重大错报风险 

分 类 号：F239.1[经济管理—会计学] F270.7[经济管理—国民经济]