An Outlook For Information System Audit In China

Accounting information system enhances the efficiency of enterprises, while it causes information system risks which information system audit boots from. Information system audit has appeared in China, but the theory and practices of information system audit in China, such as information system audit institution and information system auditing software, are still lagged while they are rapidly developing abroad. To research advanced theories and techniques of information system audit and recognize the problems of information system audit in China and resolve the problems become more and more important.At the beginning, this dissertation summarizes the theories on information system audit and elaborates the concept of information system audit, the information system audit target, subject property of information system audit and the history of information system audit. The further research focus on the institution of information system audit in China and abroad, then give some suggestions on the construction of information system audit in China. Auditing software has become an important tool of information system audit, chapter three gives some suggestions on auditing software developing after comparing some auditing software in China and abroad. This dissertation ends on an outlook for information system audit in China after pointing out the problems and the causes of information system audit in China and analyzing the environment that information system audit in China faces.The innovations of this dissertation are: (1) elaborating the concept of information system audit from the progress angle as there is no conclusion on concept of information system audit; (2) analyzing the opportunities for information system audit in China and pointing out that advanced management cultures abroad will promote the information system audit in China.