The Frame Of Information System Audit Theory: A Discussion On The Subject ISA Attributed To And The Operation Flow Based On Risk-Audit Theory

Information System Audit is the management that professional auditors carry out independent audit and comment on safety, security and validity of information system, and give a series of advice to top leaders.Nowadays, with the rapid development of information technology, it appears more and more important to carry out ISA.Abroad, the research of ISA began at 1960's. After tens of years evolution, ISA has had great achievement, beginning with electronic data processing audit and then the computer audit. Greater achievement has got as the birth of ISACA, which established not only global ISA objectives and certified directory, but also global COBIT (control objectives for information and related technology) . More than 180 branches of ISACA have established in more than 100 countries around the world. Examination of CIS A is pushed in. Now, ISA makes great progress in USA, India, Japan, Canada, UK and so on.In China, the research of ISA just begins, and little acquaintance has got with it. Some people confuse ISA with CAA(computer assist audit), some one thinks ISA belongs to technique rather than audit, and others even think that ISA can be substituted by information project supervisal . Under such background, the author wants to make some analysis on the concept, character, object, content and ways of ISA, in order to clear up some misunderstanding at the beginning of this new thing. The dissertation will show: at first, ISA is the new form of audit by comparing ISA with traditional audit, CAA and information project supervise; second, ISA has enlarged the content of audit, its appearance will accelerate the separation of audit form accounting and it can't be substituted by information project supervise; finally, the circumstance of IS has accelerated the development of risk theory, and the ISA flow based on risk theory under an audit frame will be put forth .