Research On Information System Auditing

In recent years, with the globalization of economy and the development of social informatization, information technology is at unprecedented speed penetration in all fields of social lives, the enterprise is highly dependent on the information system to improve work efficiency and strengthen management has become a necessary, therefore, in computer environment of strengthening and perfecting information system audit is particularly important.In the computer environment, more and more enterprises according to their own needs and start using information system, improve the condition of the operating efficiency and strengthening management, improve productivity, enhance core competitiveness, make the information system directly affect the enterprise management and all aspects of the social life. However, information technology from the traditional backstage support economic development of direct development becomes motivation in the brings to the enterprise efficiency, high income, but also on its information system stability and security, and then brings influence normal operation of influence enterprise. Countries are attaches great importance to the information system audit research work, paying a great deal of human, material and financial resources, and has obtained the certain result, our information systems auditing theory and practice is still in the stage of exploration, compared with foreign countries is also facing new challenges behind, in the face of economic management and information technology unceasing combination and increasingly penetration, information system audit has become a hot spot of research at home and abroad.This paper first analyzes the significance of research information system audit, and overseas relevant theory in retrieval based on the empirical literature, summed up preciously existing research results, the theory of Chinese information system audit research status, analyzes the existing problems, use the relevant information system audit theory, combined with the development of domestic information system audit present situation, proposed the perfect information system audit development mechanism suggestion.