Research For The Problems Of Information System Audit In Information-based Construction Of China

With the increasing applications of information system to various unit group ,the socialeconomy relies much more on informations system,the information foundation brings highprofits, meanwhile, high dangers also occurs unexpectedly. The information system audit hasbeen taken seriously, therefore,more detailed and deeper study to the informations systemaudit is needed .As our country begins to accept the concept of information systemaudit,before we explore and thoroughly study the new item,the writer tries to ensure thedefinition of the information technology,the subject group it belongs to, as a section of theconstruction of information system audit theory system,thus enabling people to correctlycomprehend and consider the information system audit, having a correct beginning during theprocess of exploring and studying the information system.Meanwhile,the writer presents a setof process frameworks of information system audit which are practical and reliable, expectingthat it will perform a guiding function and pratical usage to the future information systemaudit development.First,this article has been based on the collection and accumulation of the datasconcerning information system audit, it outlines the procedure of imformation system auditdevelopment,summarizes the origin and meaning of the information system audit, and alsomakes an analysis to the situation of the studying realily both domestic and abroad.The writeranalyzes the problems facing the information system construction of our country,and thenmentions the importance and necessities of developing the information system audit.Theanalysis to the real applications of information system audit is the core to this article.Thissection first makes probes and discussions to the evolution of the audit object, changes of theaudit evidence,obtaining and determination of the audit evidence and the creations to audittechnology.Then,based on this , taking audit planning,applying and fufilment asclues,beginning with the inner control of information system, forms the practical auditprocedure frame,finally,the writer describes the influence of information system audit to thedevelopment of the information construction of our country, makes an expectation of thefuture trend of the information system,the writer makes a few practical suggestions to thework of developing information system audit.