Information System Auditing--Network Frame,Testing And Evaluation

With the fast development of modern computer technology and network technology and the popularization of the information system of computer calculation in enterprises as well as the establishment of many new systems such as ERP, all these make the manufacturing and operational business of an enterprise including the management of materials, funds and manpower contained and handled in an immense enterprise information system. At the same time of facing with traditional operational risk and financial risk, management personnel in an enterprise also have to meet the challenge of the information risk which concerns the subsist and development of an enterprise.On the basis of systematic analysis of the impact of computer and network technology upon traditional audit theory and practical application, this paper put forward a complete new idea ---- set up an Information System Audit based on the combination of information technology especially network technology and audit technology. With the enlargement of the business scope of an enterprise, it's daily operation and management have become more and more complicated and it's business operation and management efficiency couldn't been assured only depend upon personnel management and some simple supplementary means. An enterprise must heighten it's operational efficiency and benefits by strengthening enterprise management, in order to reach such a goal, an enterprise must import some special information systems, such as, Enterprise Resources Plan (ERP), Customers Relationship Management (CRM) as well as Accountant Information System depending upon network environment.Electronic business developed under network information technology make business information system and financial system of an enterprise to be highly integrated, at the same time the traditional auditing theory and practical application meet unprecedented challenge under the extensive application of modern technology. Accountants computer calculation, network financial affairs and electronic business have significant impact on auditing target, auditing clue, auditing contents, auditing technology, auditing environment and internal control. The auditing target of information system audit does not only include financial accountant audit and management efficiency audit, and it has extended to network economic activities and management information system. Besides it audits using computers, the auditing technology of information system carry out auditing for network information system by using network technology.In the part of practical application of the Information System Audit, the paper analyses respectively the development of the system, the function of the system, internal control and network system as well as electronics business. During the stage of the development of the system, the feasibility, legitimacy, audit possibility, reliability and completeness of the system must be studied. In order to make sure the correctness of business data processing of the information system, the function of the system also mustbe examined. Information System Audit is strongly rely on the safety and accuracy of network system itself, therefore, besides the above two aspects, system operation and internal control also must be audited. If there is no complete internal control, the procedure of the system and data safety can't be assured and audit can't be done successfully. The focal point of the auditing towards network information system and electronic business should be placed on the examination of transaction authorization, tracing and following-up, operation records, formal working of audit procedure and the examination of correspondence safety.