中观信息系统审计风险控制体系研究——以COBIT框架与数据挖掘技术相结合为视角  

Risk Control System of Meso-Information System Audit: From the Perspective of COBIT Framework of Date Mining Technology

作　　者：王会金[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》2012年第1期16-23,共8页Journal of Audit & Economics

基　　金：教育部人文社会科学研究规划项目(10YJA790182);江苏省优势学科"审计科学与技术"研究项目

摘　　要：当前,我国急需一套完善的中观信息系统审计风险控制体系。这是因为我国的中观经济主体在控制信息系统审计风险时需要一套成熟的管理流程,且国家有关部门在制定信息系统审计风险防范标准方面也需要完善的控制体系作为支撑。在阐述COBIT与数据挖掘基本理论的基础上,借鉴COBIT框架,构建中观信息系统审计风险的明细控制框架,利用数据挖掘技术有针对性地探索每一个明细标准的数据挖掘路径,创建挖掘流程,建立适用于我国中观经济特色的信息系统审计风险控制体系。At present, a set of risk control system in meso-information system audit is urgently needed in China. First of all, a mature management process is required for the meso economic entities in the control of information system audit risk, and then, state departments also need to have perfect control system as a support in the development of risk prevention standards of information system audit. This paper, based on the description of COBIT framework and data mining theory, firstly, detailed control framework of meso-information system audit risk is constructed in the view of COBIT framework, then, making use of date mining techniques, the data mining path is explored and a mining process created especially as to every detail standard within the framework of the detailed control, and finally, the first two steps are integrated to create a risk control system of information system audit suitable for meso-economic characteristics.

关 键 词：中观信息系统审计 COBIT框架 数据挖掘 风险控制 中观审计 

分 类 号：F239.4[经济管理—会计学]