Research On Information System Audit In Big Data Environment

With the rapid development of big data and cloud computing technology,information systems are becoming more and more intelligent and efficient.Countries and enterprises are paying more and more attention to the role of information systems in promoting national progress and enterprise development.Therefore,the implementation of information system audit can timely identify the problems of information systems,and it is of great significance to realize the long-term development of enterprises and enterprise value.?This paper uses COBIT theory,COSO theory and big data theory to construct the information system audit framework.Through DT company's case,it analyses the motivation,process and effect of its information system audit,refines the factors of successful implementation of information system audit,and plays a reference role for other companies that are exploring the implementation of information system audit.At the same time,it points out the problems existing in DT company's information system audit,and finally puts forward optimization strategies for the problems.DT company through the implementation of information system audit helps the company to improve management and realize enterprise value.Although there are still some shortcomings,generally speaking,the information system audit cases implemented by DT company can be used as experience promotion.This paper concludes that in order to implement information system audit in the company,we should first emphasize the participation of all staff,secondly,we should take the company strategy and risk as the orientation,and finally,the content of information system audit should be comprehensive and complete.At the same time,aiming at the problems existing in DT company's information system audit,this paper puts forward some suggestions on improving the information system audit system,strengthening the application of big data technology and optimizing the audit team.