CAJ | 학술논문

联网环境下信息系统审计是当前计算机审计的热点，为充分详尽地研究联网环境下信息系统审计的相关内容及关键技术，本文首先对信息系统审计进行了定义，并提出了信息系统审计的审计目标及审计内容，在此基础上从审计理论基础、审计标准、实践环境、审计方法以及审计工具等多方面提出了联网环境下信息系统审计模型。根据该模型，本文着重分析信息系统审计的具体内容，提出了相应信息系统的审计内容框架，将审计内容划分为内控审计和系统本身审计两个方面，从一般控制审计、应用控制审计详细描述了内控审计的内容；从物理层次的审计以及逻辑层次的审计详细描述了系统本身审计的内容。本文所论述的审计模型和审计内容为今后信息系统审计提供了相关的理论基础和方法。
련망배경하신식계통심계시당전계산궤심계적열점，위충분상진지연구련망배경하신식계통심계적상관내용급관건기술，본문수선대신식계통심계진행료정의，병제출료신식계통심계적심계목표급심계내용，재차기출상종심계이론기출、심계표준、실천배경、심계방법이급심계공구등다방면제출료련망배경하신식계통심계모형。근거해모형，본문착중분석신식계통심계적구체내용，제출료상응신식계통적심계내용광가，장심계내용화분위내공심계화계통본신심계량개방면，종일반공제심계、응용공제심계상세묘술료내공심계적내용；종물리층차적심계이급라집층차적심계상세묘술료계통본신심계적내용。본문소논술적심계모형화심계내용위금후신식계통심계제공료상관적이론기출화방법。
Online Information System audit （IS audit） is a key research area in computer audit. To understand the related content and key technologies to IS Audit, this paper first presents the IS audit definition, then also presents the goal and content of IS audit. On this basis, An IS audit model is derived to support Online IS audit from the areas such as audit theory base, standard, methods and tools. According to this model, the paper focuses on the IS audit content,proposes the IS audit Content Architecture. IS audit architecture is divided into two part, one is internal control audit and the other is system audit. Internal control contains general control audit and application control audit. And system audit contains physical layer audit and logical layer audit. All these, include the audit model and content architecture, will provide the theory and ways related to IS audit.