审计研究
審計研究
심계연구
Audit Research
2009年
1期
64~68
,共null页
COBIT模型 中观经济 信息系统审计 重大错报风险
COBIT模型 中觀經濟 信息繫統審計 重大錯報風險
COBIT모형 중관경제 신식계통심계 중대착보풍험
COBIT, model, meso-economy, information system audit, serious misstatement risk
COBIT是将IT过程、IT资源以及组织的策略与目标联结为一体的三维体系结构。目前，COBIT理论已成为国际上公认的最先进、最权威的信息技术管理和控制的标准。本文在阐述COBIT模型的基础上，分析了其在中观经济主体信息系统重大错报风险评估中的应用，并从规范审计行为的角度研究了其在完善当前我国信息系统审计准则方面的指导作用。
COBIT是將IT過程、IT資源以及組織的策略與目標聯結為一體的三維體繫結構。目前，COBIT理論已成為國際上公認的最先進、最權威的信息技術管理和控製的標準。本文在闡述COBIT模型的基礎上，分析瞭其在中觀經濟主體信息繫統重大錯報風險評估中的應用，併從規範審計行為的角度研究瞭其在完善噹前我國信息繫統審計準則方麵的指導作用。
COBIT시장IT과정、IT자원이급조직적책략여목표련결위일체적삼유체계결구。목전，COBIT이론이성위국제상공인적최선진、최권위적신식기술관리화공제적표준。본문재천술COBIT모형적기출상，분석료기재중관경제주체신식계통중대착보풍험평고중적응용，병종규범심계행위적각도연구료기재완선당전아국신식계통심계준칙방면적지도작용。
COBIT is a three-dimensional system integrated by IT process, IT resources as well as the strategy and objectives of organization. Currently, COBIT theory has become a universally recognized most advanced, most authoritative control standards for information technology management. This paper, on the basis of its elaboration of COBIT model, analyzes the application of COBIT in the assessment of serious material misstatement risk of information system about meso-economic entities. And also, this paper studies the guiding role of COBIT model in the improvement of China＇s information technology audit standards and criteria from the perspective of regulating meso-audit practices.
