Information System Autit Theory Structure Research In Our Country

In recent years, with computer technology in the continuous application of financial processing, management control links, become the mainstream trend of enterprise informationization, the traditional accounting, auditing theory and practice two says, is facing new problems and challenges. In the highly integrated information system in enterprise running production and business activities, companies increasingly rely on information system, it is in urgent need of audit to assess the risk of information technology, further improve and perfect the internal control of information system, so as to effectively manage and reduce the possibility of occurrence of a risk. In this case, the information system audit arises at the historic moment, the importance is more and more high. Information system audit by the audit is the auditees efficiency, safety and reliability of the information, the auditor attaches great importance to the internal control and risk enough directly decided the formation of information system audit. Traditional internal control appeared some new characteristics, In general, the audited units of information system more reliable, more safety, then the accounting information quality is guaranteed. Therefore, auditors need to focus on the processing of the computer systems and audit and control functions of the audit object from the traditional paper accounting information into the legitimacy of the economic activity, efficiency and integrity, reliability and security of information system itself. Although the information system audit development time is shorter, but its not only prompt audit technology continuously updated and extensive application, and degree of importance. Information system audit represents the audit under the new situation of the development of an important direction.This paper systematically analyses the application of computer and network technology’s influence on the traditional auditing theory and practice, A highly integrated computer network technology under the environment of e-commerce enterprise business information and financial information, Audit the theories and methods of major changes have taken place in, Computerized accounting and network finance on audit clues, audit contents, audit methods and audit environmental and safety control are produced the important influence; The object of the information system audit in the network economy are also from the traditional auditing accounting statements and other information into economic activity of the original data and the information system itself, In the traditional sense of the documents, vouchers and books and other paper records in the form of computer information in online interactions and stored in the magnetic medium. Paper also discusses the concept and content of information system audit, impact, process and method, expounds the theory of information system audit system architecture. In the practical part of the information system audit, the paper is the process of system development, the two aspects of internal control audit is analyzed, according to different audit goal put forward the corresponding audit concerns. Finally emphasizes the necessity of information system audit, combined with the information system audit in China is facing a problem, some Suggestions are put forward.