Research On Audit Of Government Information System

With the rapid development of big data and "cloud computing" technology,information system is becoming more and more intelligent and efficient.The government also pays more and more attention to the role of information system in promoting the progress of the country and the development of enterprises.Therefore,audit can timely develop the existing problems of government platform,which is of great significance for the realization of efficient governance of the country.In this thesis,COBIT theory,COSO theory and government information system audit theory are used to build the information system audit framework.Through the audit case of G province science and technology business integrated management information platform,the object,goal,process and specific audit content of government system audit are analyzed.It not only meets the objective requirement that the audit of government affairs information system should be covered extensively,but also promotes the reliable and practical methods suitable for the audit of government affairs information system,and helps to provide the theoretical basis for the audit of government affairs information system,can improve the government information system audit methods and content of the database.In the aspect of concrete audit flow and content,the article applies the government affairs audit carried out by G provincial audit office as an example,and "Information System Audit Practice" compiled by computer audit sub-committee as a guide,the content and process method of the case are analyzed from the general control and the application control.It points out that there are some problems in the audit of the comprehensive management information system of the science and technology business of G Province,such as the lack of comprehensiveness and continuity of the audit,the weakness of the auditor’s strength.At the same time,through the audit of the government information system,it is found that the standard system on which the information system audit is based needs to be further improved,and the responsibility for the audited unit in the legal responsibility of the information system audit needs to be further improved.