美国IT控制的审计规范体系解读与启示  

Interpretation of IT Control Audit Standards in American and Its Enlightment

作　　者：庄明来[1] 阳杰[2] 

机构地区：[1]厦门大学会计发展研究中心,福建厦门361005 [2]厦门大学管理学院,福建厦门361005

出　　处：《经济管理》2009年第11期125-129,共5页Business and Management Journal ( BMJ )

基　　金：教育部人文社会科学重点研究基地重大项目"网络化条件下的会计系统流程再造及其控制"(06JJD630019)

摘　　要：由诸多权威机构发布的相关准则和指南所形成的美国IT控制的审计规范体系,其完整性与可操作性为业界所公认。本文通过对该审计规范体系的追踪与解读,进而在剖析其基本特点的基础上,提出了建立我国IT控制的审计规范体系的建设性意见:选用合适的IT控制框架、制定会计信息系统控制审计指南、建立信息系统审计的规范体系,以及做好规范体系制定过程中分工与协调等。The American IT control auditing standards system which was constituted of standards andguidelines released by many authority organizations, its integrity and operability have been recognized by the audit industry. In this paper, we try to track and interprete this system, and then analysis its basic characteristics, based on this, we offered some constructive suggestions about how to estabilish our IT control auditing standards system, that is to say, choosing the righ IT control framework, making ac- counting information sytem control audit guidelines, establishing information system audit standards system, and dealing well with the division and coordination in the system establishing process.

关 键 词：IT控制 信息系统审计 财务报告内部控制 COBIT 

分 类 号：F239.1[经济管理—会计学]