發(fā)布時間：2018-04-11 13:12

  本文選題：管理信息系統(tǒng) + IT審計　； 參考：《東北財經(jīng)大學(xué)》2006年碩士論文

【摘要】：信息化建設(shè)在國內(nèi)已進行的如火如荼，但是在建設(shè)過程中卻出現(xiàn)了諸多的問題，如質(zhì)量未能達到用戶需求、投資大大超出預(yù)算、不能按進度完成等。針對這些問題，引入國外已發(fā)展三十多年的IT審計過程，對系統(tǒng)開發(fā)過程和實施過程進行綜合的檢查與評價，并提出修改建議，以使系統(tǒng)能切實滿足用戶需求。 IT審計源于管理信息系統(tǒng)、計算機科學(xué)、審計理論和行為科學(xué)等學(xué)科，是一門跨越多學(xué)科領(lǐng)域的邊緣性學(xué)科。由于國內(nèi)信息化起步較晚，所以IT審計直到21世紀(jì)初才引入國內(nèi)，陸續(xù)有專家學(xué)者對其進行研究和關(guān)注，所發(fā)表的成果也多停留在理論階段。 本文的撰寫基于前人的理論基礎(chǔ)之上，共分為四大部分。一是對IT審計的理論基礎(chǔ)進行分析，界定了其學(xué)科歸屬及實用價值，得出IT審計是以管理為核心，技術(shù)為支持，法律為保障，是偏重于管理的學(xué)科，并給出國際通用的參考標(biāo)準(zhǔn)，，信息系統(tǒng)和技術(shù)控制目標(biāo)(Control Objectives for Information and related Technology----COBIT)。二是對IT審計的審計對象進行確定，得出由于系統(tǒng)的出現(xiàn)導(dǎo)致了審計數(shù)據(jù)和內(nèi)部控制的變化，并把IT審計細分為三部分內(nèi)容：信息系統(tǒng)本身的審計；信息系統(tǒng)環(huán)境及內(nèi)部控制審計；信息系統(tǒng)數(shù)據(jù)與信息的審計。而后根據(jù)三種審計和相應(yīng)的技術(shù)方法建立起基本模型。三是給出完整的IT審計操作流程并輔以圖表說明，把IT審計分為：對信息系統(tǒng)計劃階段的審計；對信息系統(tǒng)開發(fā)階段的審計；對信息系統(tǒng)運行階段的審計；對IS維護階段的審計四部分，詳細闡述了具體審計時應(yīng)注意的關(guān)鍵控制點及注意內(nèi)容，從管理角度和技術(shù)角度兩方面來說明IT審計的內(nèi)容。四是借助于一個有代表性的IT審計案例，對系統(tǒng)開發(fā)、設(shè)計、實施、維護等每一個過程的IT審計過程進行了更為詳盡的描述，并提交了完備的審計報告。 文章最后給出了IT審計的必要性和發(fā)展方向，可以預(yù)見在不久的將來，IT審計必將成為一個研究熱點，為我國信息化建設(shè)保駕護航。
[Abstract]:Information construction has been carried out in full swing in China, but in the process of construction, there are many problems, such as the quality can not meet the needs of users, the investment is much more than the budget, and can not be completed according to schedule, and so on.Aiming at these problems, this paper introduces the IT audit process which has been developed in foreign countries for more than 30 years, carries on the comprehensive inspection and the appraisal to the system development process and the implementation process, and puts forward the modification suggestion, so that the system can meet the needs of the users.It audit originates from management information system, computer science, audit theory and behavioral science and so on.Due to the late start of information technology in China, IT audit was not introduced into China until the beginning of the 21st century, and some experts and scholars began to study and pay attention to it, and the published results stayed in the theoretical stage.Based on the previous theories, this thesis is divided into four parts.The first is to analyze the theoretical basis of IT audit, define its subject ownership and practical value, and draw the conclusion that IT audit is based on management, supported by technology, supported by law, and emphasized on management.The international reference standard, information system and control Objectives for Information and related are also given.Technology-COBITT.Secondly, the audit object of IT audit is determined, and the audit data and internal control are changed as a result of the appearance of the system, and the IT audit is divided into three parts: the audit of information system itself;Information system environment and internal control audit; information system data and information audit.Then the basic model is established according to three kinds of audit and corresponding technical methods.The third is to give the complete operation flow of IT audit and to explain it with charts, and to divide IT audit into three parts: audit of information system planning stage, audit of information system development stage, audit of information system operation stage;For the four parts of the audit of is maintenance stage, the key control points and contents that should be paid attention to in the specific audit are expounded in detail, and the contents of IT audit are explained from the point of view of management and technology.Fourth, with the help of a representative IT audit case, the paper describes the IT audit process of each process, including system development, design, implementation and maintenance, and presents a complete audit report.In the end, the necessity and developing direction of IT audit are given. It can be predicted that IT audit will become a research hotspot in the near future, which will protect the information construction of our country.
【學(xué)位授予單位】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.1

【引證文獻】

相關(guān)期刊論文 前1條

1 周小又;;信息系統(tǒng)審計初探[J];科技情報開發(fā)與經(jīng)濟;2008年16期

相關(guān)碩士學(xué)位論文 前2條

1 湯鋒;信息環(huán)境下數(shù)據(jù)式審計的應(yīng)用[D];江西財經(jīng)大學(xué);2010年

2 馮迪;CZPSC公司網(wǎng)站建設(shè)項目規(guī)劃與實施研究[D];南京理工大學(xué);2011年

本文編號：1736151