Theory, Model And Application Of Auditing Based On Information System

With the development of information technology, especially Internet's emergence and rapidly popularization, global information epoch is coming. Every aspect of life is facing the opportunity and challenge that have never be met. Audit is the hinge of supervisal of economic actions, which filters all functions of economic activity. How to deal with this new surge and not be abolished by new changes, how to use this new technology and principle of information system, and how to audit more efficiently,are important programs for audit office.In this paper, first, we analyse the significance of information technology audit and audit information realized, also discuss the concept of information system and the methods of new information systems engineering, then we study the basic theory, class, system and method of auditing. Second, we analyze the change of audit objects which are made by using information system in an organization, and build up the basic model and methods of information system audit. At same time, we set up the frame works of Gold Audit Program and audit informationalization. We analyze the main content of Gold Audit Program, such as network and software, and research appraisement technology of information system audit, and build up the responsible model of Gold Audit Program Gold Audit Program. Finally, we present the experiment at application of information technology audit based on national taxation administration by using technical methods of information system and IT audit methods. Guided by new audit theory, we describe how to audit and how to analyze and appraise information systems. We also find out the significance of building up the national taxation administration auditing system in the future.