Research On IT Audit Of Business Bank Based On COBIT

With the development of banking information, the role of informationtechnology have gradually develop from the business support to businessintegration, and become a bank’s mainstay. of robust operation anddevelopment. Banking is highly dependent on information technology,and this makes the security, reliability and validity of information systemis directly related to the security of the entire banking and financialsystem stability. IT audit can be achieved for internal control to control ofthe system, and it can help find the causes of vulnerability, whicheffectively control the risk of banks. In particular, to information systemsOf hug coverage and impact, the implementation of IT audit is the mosteffective way to control risk. IT audit is a reliable guarantee to enable thebank’ s information resources become the most valuable assets.Starting from the research background, this paper puts forward thenecessity of the implementation of IT audit from the business bank. Afterthe analysis of the gap with foreign proposed the research object-ITaudit based on COBIT.Begin with the theory of IT audit and COBIT standard, this paperdiscusses the development course of IT audit and COBIT standard,mainly illustrates the advantages of the two. Secondly, because this is still a relatively new technology, so focus onthe content of IT audit and the specific process. This paper have beensummarized the content of IT audit from the unique perspective, frominformation system components, life cycle of information system,information system management three dimensions to fully summarizesthe content of the information system audit.Finally, according to this article research the IT audit content, givesexamples of X bank audit. Analyses the X in the information system ofinternal control, information system infrastructure, information systemsecurity, information system operation and so on has carried on thecomprehensive audit and detailed Suggestions for improvement are putforward.