Study On Information System Audit In China's Institution Of Higher Education

Because of booming development of scientific and technological economy, intense competition among universities of raising scale and economic model, the information forming in universities is increasingly demanding. While modern information technology has developed to achieve magnificent effects with information forming in universities, audit information system is less than perfect. Compared to the accounting information system applied in universities'management, audit information needs much study to catch up the development of society. As a result, the issue of audit of information system in universities has been brought into action.Information system audit in universities,apart of audit information of them, which means utilizing modern information technology to audit the composing parts of information system and its programming,research and development, enforcement, operation, maintenance, etc. In the process of universities'audit practice and management. The aim of audit of information system in universities is to serve their auditing work and make the use of it as possible. In comparison with manual system, computerInformation system has changed a lot in the way of information processing, internal control, information storage medium, access method, etc, and has made influence on the aspects of universities'auditing clues, auditing standards, auditing methods and auditor's capacities, etc. For a better use of universities audit, it's meaningful to study audit of information system in both theory and practice.This paper first gives a brief introduction about the background and realistic meaning of the topic and then has a review and comment on historic references concerning audit of information system in universities. On the basis of the introduction, this paper elaborates on the operating mode of audit of information system in universities, analyzes the current situation of it and points out problems in its development. Eventually this paper proposes strategies in theory and universities practice, accelerating the training pace of competent auditors, setting up auditing committee, establishing information platform, improving standard system of audit information system by using the latest fruits of nongovernment auditing.