Research On Tax Risk Management Information System Audit Of X Local Taxation Bureau

With the development of economy and the progress of science technology,the information system plays a more and more important role in modern society.At the same time of the information technology brings convenience and efficiency,it also carry great risks to us.The information system audit is a process of censoring and evaluating the security,reliability and effectiveness of information system,which can effectively prevent and resolve the risk of information system.As an important economic management department,the tax department has always attached great importance to the work of the informatization construction.Since 2013,the three golden tax project on-line promotion,to 2015 the national tax system "Internet plus tax" strategy comprehensively promoted,all indicates that the tax informatization process in the forefront of government departments.While enjoying the benefits of information technology,the tax department is also facing severe risks of information system.Therefore,how to effectively prevent and control the risk of information system is the important problem which tax department must face up to.The information system audit can help the tax department control the risk of information system and improve the efficiency of information system.In addition,there is a lack of research on tax information system audit,so it has certain significance in the research of the information system audit in tax department.This paper is divided into the following six parts: the first part is the introduction: it analysis the current progressing status of informatization and the information system risk of tax department,points out the significance of the information system audit in tax department;analysis the present situation of domestic and foreign research in information system audit,proposes the research objectives,contents,methods and innovations of this paper;the second part is the relating basic theories of this paper: the COBIT theory,the audit theory and risk management theory are mainly elaborated;the third part is the present situation analysis: evaluating the informatization construction and the present situation of information system audit based on the investigation of X Local Taxation Bureau,and points out the existing problems;the fourth part is the design and system development of information system audit index system: firstly,designed the X Local Taxation Bureau information system audit index system from the four aspects of the management control,application control,the network control and security control under the guidance of the index design principles;secondly,defined the content and evaluationstandard of audit index,and use AHP to determine the weights of indicators at all levels;finally,designed and developed the X Local Taxation Bureau information system audit evaluation system according to the determine index system;the fifth part is the case analysis of the information system audit: carry out the audit of tax risk management information system in this bureau by using the designed audit index system and the evaluate system,points out the existing problems,and put forwards relevant proposals;the sixth part is the conclusion and suggestions: put forward the conclusion,suggestions and shortcomings of this paper.This research mainly has three aspects: first,design a set of reasonable X Local Taxation Bureau information audit index system;second,use Power Designer and other relating tools to design and develop a evaluation system of X Local Taxation Bureau’s information system audit;third,carry out the audit of X Local Taxation Bureau Tax Risk management information system by using the designed index system and evaluation system,points out the existing problems and puts forward relating suggestions on it.This paper is a combination of theoretical research and practical application,hoping to provide some references and helps to standardize the information system audit in tax department.