Research On Information Systems Audit Technology Methods And Cases Study

With the continuous development of information technology, whether it is the daily work of enterprises, institutions or government departments are dependent on information systems to improve economic efficiency, strengthen management. However, these units of information technology in improving operational efficiency, but also increases the lack of stability of the system, by the third-party damage, thereby affecting the normal operation of the risk. Therefore, the auditor during the audit, not only data confirm authenticity, accuracy, completeness, legality, but also ensure that the information system is secure, reliable, and points out the gaps in control and security, and suggest improvements, to avoid unnecessary losses. Therefore, to improve our information systems auditing technology theory and application system has important theoretical and practical significance.Firstly, summarizes the current research of information systems auditing standards, audit technology methods and applied based on a lot reading in the information systems audit literature. Secondly, points out the practice of information systems audit in the main content areas covered, discusses the current use of technical methods and shortcomings, followed by a total of40cases studies of information systems audit.Thirdly, using the lessons learned research methods, combined with the existing theoretical research, build information systems auditing technology theoretical system, then comparison method and described its scope of application. The information systems auditing technology theoretical system is divided into two categories,one is data-oriented system, the other is system-oriented system. The former category is subdivided into test data and data analysis class, the latter is subdivided into indepented type and combined type. Then in applied research part, this paper combine a city housing fund information systems audit case and a district medical insurance information system audit case for specific analysis and elaboration of data analysis method, parallel simulation method, manual inspection method, test data method, comprehensive testing method and embedded audit modules method. Finally, this paper analyzes the development trend of information systems auditing technology method in China, and give some suggestions.