中观经济主体信息系统审计的理论分析及实施路径探索  

Exploring the Theoretic and Applicable Route on Information System 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,江苏南京211815

出　　处：《审计与经济研究》2009年第3期27-31,共5页Journal of Audit & Economics

基　　金：江苏省高校自然科学研究计划项目(06KJD120089);江苏省教育厅哲学社会科学基金指导项目(06SJD790039)

摘　　要：中观经济主体信息系统审计从属于中观审计与IT审计的交叉研究范域。近年来,中观经济主体信息系统审计问题并未引起理论界的广泛重视。鉴于此,本文从中观审计与信息系统审计入手,对中观经济主体信息系统审计的概念与特点作了深入的探究,并在此基础上,借鉴COB IT模型与ITIL模型分析了中观经济主体信息系统审计的实施路径。Information system audit of meso-economic entities exists in the crossing field of meso-audit and IT-audit. In recent years, the system has not attracted enough attention from the academic circle. In view of that, starting with meso-audit and information systems audit, this paper explores the concept and characteristics of information system audit of meso-economic entities, and analyzes its applicable route by using COBIT model and ITIL method as an approach to the problem.

关 键 词：中观审计 信息系统审计 实施路径 COBIT模型 

分 类 号：F239.1[经济管理—会计学]