The Research On Information Systems Auditing

As the rapid development of information technology and industrialization, the approach of information systems audit should also be advancing with the times. In order to reduce the auditing risk, the use of the auditing software will become the primary mean of information systems audit. Therefore, the research that the auditor designs personalized audit software according to the characteristic of the Audited unit information system has important practical significance for the development of information systems audit. In this paper, the author read a large number of materials relating to information systems audit both Domestic and foreign, and based on the results of previous studies, used empirical research methods, discussed the definition, characteristics, process and content of the Information systems audit, combined with computer-assisted audit techniques and applications of audit software to illustrate that the audit software plays an important role in the process of information systems auditing on the basis of that auditors must understand the environment of large-scale information systems and make full use of IT resources.