Research On Enterprise Information System Audit

With the continuous progress of science and technology and the popularity and application of computer technology,the stability of business expansion and the huge information data security of enterprises are basically based on their own information system.With the formulation of information system standards at home and abroad,more and more scholars have turned the research direction from the information system theory to the application of the information system.How to evaluate the enterprise information system has become the most popular topic at the present stage.As more and more scholars regard information system as the assets of enterprises,information system audit has gradually become a necessary means to prevent the risk of enterprise information system.The information system audit mainly covers two aspects of the general control audit and the application control audit.However,the content,target and process of the information system audit are not very clear at present.How to standardize the information system audit work has become the most important thing to promote the information system audit.In this paper,Kangli medical instrument limited company as the case of Department of orthopedics,Department of architecture,analyzes the characteristics of accounting information system,set up company Kangli business process,clear audit objectives,audit process design,general control in accounting information system and application control layer facing the system to carry out the audit work,found the problems of information system put forward the corresponding measures.This paper is divided into the following parts: the first part is the introduction,including the background,significance of the topic,research ideas,research methods,the innovation and shortcomings of the article.The second part studies the related literature of information system audit at home and abroad,and defines the concept of information system.In addition,this part also concretely combines the objectives,specific contents and methods of information system audit,and summarizes the whole business process of the information system audit.The third part of the selection of Department of orthopedics Kangli medical instrument limited company as the case,analysis of the reality of the accounting information system audit,in the introduction of the company background information,information system development,accounting information system usage,risk management information system based on COBIT criterion,the CBRC promulgated the guidelines and design for information system audit content the accounting information system audit procedures,the accounting information system risk assessment and audit target Kangli company.Based on the analysis of accounting information system,which exists in the general health control audit and audit application control problems,specifically,including the information system infrastructure control audit,information security audit and control information system service continuity audit etc..At the same time at the Kang company accounting information system audit of technical performance audit system with this kind of problem,combined with the order data Kangli company a large quantity characteristics of batch data requirements of the accounting information system,the design of Java to run the script,on the database performance testing is performed,the cluster database,solve the Kang the company accounting information system in the face of large amounts of data of the system delay.The fourth part summarizes and analyzes the research results and limitations of Kangli accounting information system audit.Combined with the information system audit status in China,it puts forward relevant expectations to improve our information system audit level,and summarizes the full text accordingly.