毕业论文--IT审计.doc

目 录 1 Abstract 1 引言 2 1信息系统审计基本概念与理论综述 2 1.1信息系统审计的发展史 2 1.2 IT审计的定义及内涵 4 1.3 IT审计方法与技术 6 2国内外IT审计发展与现状的对比的分析 7 2.1国外IT审计总体情况介绍 7 2.2国内IT审计发展现状与评价 11 2.3国外IT审计发展对我国的启示 14 3我国IT审计在现代企业中存在的问题 14 3.1 IT审计法规与标准有待完善 14 3.2人才短缺使审计信息化发展受到制约 15 3.3 IT审计的手段与技术有待发展 15 4针对我国IT审计普遍性问题的合理对策 16 4.1法律环境 16 4.2加强IT审计人员培养 17 4.3有效提高我国IT审计技术 18 结论 19 参考文献： 20 致谢： 20 我国企业IT审计现状与对策的研究 王希 西南大学经济管理学院，重庆 400715 摘要：； Research about Current Situation and Countermeasures of Chinese Enterprise’s Information Technology Audit Wang Xi College of Economics and Management, Southwest University, Chongqing 400715, China Abstract: Abstract: With the penetration of information technology to all walks of life, the application of information systems improves the operational efficiency of enterprises, as well as risks. IT audit has become a significant issue which has been concerned from the National Audit Office to large enterprises, financial institutions and telecom operators. In the context of International information systems auditing’s rapid development, information system audit has appeared in China, but the theory and practices system audit in China, such as information system audit institution, information system auditing software and staff development are still lagged while they are rapidly developing abroad．To recognize the problems of information system audit in China and make corresponding countermeasures highlight the growing importance．Firstly, this dissertation summarizes the theories on information system audit and elaborates the concept of information system audit, then contrasts the development status of foreign IT audit, and expounds the current situation of Chinas IT audit on staff organization, system standards and risk management, etc. This dissertation ends on all outlooks for information system audit in China after pointing out the problems and the countermeasures of information system audit in China Key words: Information Technology Audit; Information System; Present Situat