Research On Theory And Technology Application Of Information System Audit

With the rapid development of information technology and enterprise informatization, there is an increasing trend that enterprises rely on information systems, and information system has become an important asset. Therefore, auditors should not just audit the data generated by the accounting information system is true, correct and legal or not, but also audit the accounting information system hardware and software, even the the security, reliability, soundness of internal controls and effectiveness of the accounting information system, in order to point out the weekness of management and control, and improve the reliability of accounting information system. At present, research on information systems audit has just started in China, so, exploring the framework of the theory structure of information system audit, analyzing the application of information system audit in the real practice in our country, discussing the developing strategy of information system, has important theoretical and practical significance in the promotion of information system audit theory and application and the construction of the informatization in our country.This paper focuses on normative study together with case study, using integrated knowledge of accounting, auditing and information technology, on the base of the proposal of the logical starting point of the structure and theory of information system audit, tries to construct the heoretical structure framework of information system audit, and also combines the practice and specific cases, starts the analysis and research on some technologies. Finally, discusses the necessity of development of information system audit, and gives some suggestions on the development of information system audit in China.The first part is the research background and literature review. Firstly studies the research results of international information system audit, and reviews the relevant laws of China, and proposes the main innovation of this paper.The second part is the theoretical part of this article. At first, analyzes the relevant terms of information systems audit, discusses the definition of information system audit, and through the analysis of several logical starting points, determines the logical starting point of information system audit. Moreover, on the base of the binary logical starting points, constructs the theoretical frame of information system audit and the picture, then analyze the logical relations in the picture.The third part discusses the working processes of information system audit, especially the the planning phase and implementation phase.The fourth part mainly discusses the information systems audit, combines with real cases in our country to analyze and clarify the information system audit technology.The fifth part based on the previous text, analyzes the environment and prosepect that information system audit is facing, demonstrates the necessity of the development of information system audit, and gives some suggestions on information system audit in our country.