基于COBIT框架的企业信息系统审计研究  

Research on enterprise information system audit based on COBIT framework

作　　者：顾远 Gu Yuan(Nanjing Audit University,Nanjing,Jiangsu,211815)

机构地区：[1]南京审计大学政府审计学院,江苏南京211815

出　　处：《市场周刊》2023年第4期158-161,共4页Market Weekly

摘　　要：随着信息技术的更新和信息系统的广泛应用,企业信息系统及其承载的数据信息越来越成为各行业企业的核心资产,其隐含的信息泄露等风险扩大了信息系统审计的需求。COBIT作为目前国际上广受认可的权威信息系统审计准则,在我国企业信息系统审计的实践过程中仍然存在许多问题,文章对此进行探讨并提出相应完善建议,以助力信息系统审计质量提高与企业目标实现。With the update of information technology and the wide application of information system,enterprise information system and the data information it carries have become the core assets of enterprises in various industries.The risks of information leakage have expand-ed the demand of information system audit.COBIT(Control Objectives for Information and related Technology),as an authoritative information system auditing standard widely accepted in the world,still has many problems in the practice of enterprise information system auditing in our country.This paper discusses and puts forward some suggestions,so as to improve the quality of information system audit and achieve the enterprise goals.

关 键 词：COBIT 企业内部审计 信息系统审计 

分 类 号：F239.4[经济管理—会计学]