联网环境下信息系统审计的体系架构  

Online Information System Audit Architecture

作　　者：谢岳山[1,2] 

机构地区：[1]中南大学信息科学与工程学院 [2]审计署驻重庆特派员办事处,401147

出　　处：《审计研究》2009年第5期37-39,共3页Auditing Research

基　　金：国家863计划项目(编号2005AA1Z2140)的研究成果之一

摘　　要：联网环境下信息系统审计是当前计算机审计的热点,为充分详尽地研究联网环境下信息系统审计的相关内容及关键技术,本文首先对信息系统审计进行了定义,并提出了信息系统审计的审计目标及审计内容,在此基础上从审计理论基础、审计标准、实践环境、审计方法以及审计工具等多方面提出了联网环境下信息系统审计模型。根据该模型,本文着重分析信息系统审计的具体内容,提出了相应信息系统的审计内容框架,将审计内容划分为内控审计和系统本身审计两个方面,从一般控制审计、应用控制审计详细描述了内控审计的内容;从物理层次的审计以及逻辑层次的审计详细描述了系统本身审计的内容。本文所论述的审计模型和审计内容为今后信息系统审计提供了相关的理论基础和方法。Online Information System audit （IS audit） is a key research area in computer audit. To understand the related content and key technologies to IS Audit, this paper first presents the IS audit definition, then also presents the goal and content of IS audit. On this basis, An IS audit model is derived to support Online IS audit from the areas such as audit theory base, standard, methods and tools. According to this model, the paper focuses on the IS audit content,proposes the IS audit Content Architecture. IS audit architecture is divided into two part, one is internal control audit and the other is system audit. Internal control contains general control audit and application control audit. And system audit contains physical layer audit and logical layer audit. All these, include the audit model and content architecture, will provide the theory and ways related to IS audit.

关 键 词：信息系统 审计 体系结构 内容体系 

分 类 号：F239.1[经济管理—会计学] D262.3[经济管理—国民经济]