对基于COBIT的信息系统审计框架初探  

On the Audit Framework of Information System Based on COBIT

作　　者：彭锴 PENG Kai(Shantou Power Supply Bureau of Guangdong Power Grid Co.,Ltd.,Shantou Guangdong 515041)

机构地区：[1]广东电网有限责任公司汕头供电局,广东汕头515041

出　　处：《中国科技纵横》2020年第19期43-44,共2页China Science & Technology Overview

摘　　要：如今,信息技术为人们的生产生活方式带来了极大改变,信息系统也成为了生产环节不可或缺的辅助工具.为保证信息系统应用安全,开展信息系统审计至关重要.本文着眼于信息系统审计工作,概述了信息系统审计的概念和发展现状,阐述了信息系统审计的COBIT准则内涵,论述了基于COBIT的信息系统审计框架构建要点,希望能为相关工作人员提供参考.Nowadays,information technology has brought great changes to people's production and life style,and information system has become an indispensable auxiliary tool in production.In order to ensure the security of information system application,it is very important to carry out information system audit.Based on this,this paper focuses on the information system audit,summarizes the concept and development status of information system audit,and expounds the connotation of COBIT standard of information system audit,and discusses the key points of the information system audit framework based on COBIT,hoping to provide reference for relevant staff.

关 键 词：COBIT 信息系统审计 审计准则 审计框架 

分 类 号：F239.6[经济管理—会计学]