信息系统专业审计研究与实践  

Theoretical Research and Practical Application on Information System Professional Auditing

作　　者：穆勇[1] 赵莹[1] 张燕生 支俊辉 MU Yong;ZHAO Ying;ZHANG Yansheng;ZHI Junhui(Beijing Information Resource Management Center,Beijing 100101,China;Space Century Consulting Company,Beijing 100048,China)

机构地区：[1]北京市信息资源管理中心,北京100101 [2]航天世纪咨询有限公司,北京100048

出　　处：《信息系统学报》2019年第1期116-125,共10页China Journal of Information Systems

摘　　要：针对已建成或正在运行的大量信息系统中存在的系统与实际业务流程不匹配、数据不规范、信息共享难及系统与技术文档“两层皮”等方面的问题,首次引入了“信息系统专业审计”的概念,界定了其内涵和外延,创新性地提出了一套信息系统专业审计的定位、目标、对象、内容、依据、工具、方法、组织、策略、流程、成果及作用的体系框架,并对某市政府部门28个信息系统进行了专业审计,取得了良好效果。In order to solve some common problems of many information systems in use,such as the system workflows not match actual business process,data not standard,hard for information sharing,system not meet the technical document,ect,the paper innovatively put forward the concept of"Information System Professional Auditing",defines its connotation and extension,points out its objectives,targets,contents,basis,methods,tools,strategies,organization,process,result and effect.The theory has been practiced on 28 information systems in a government department,and got good results.

关 键 词：信息系统专业审计 研究 实践 

分 类 号：F239.1[经济管理—会计学]