经济管理
經濟管理
경제관리
Economic Management Journal（EMJ）
2009年
11期
125~129
,共null页
IT控制 信息系统审计 财务报告内部控制 COBIT
IT控製 信息繫統審計 財務報告內部控製 COBIT
IT공제 신식계통심계 재무보고내부공제 COBIT
IT control; information system audit; internal control over financial reporting; COBIT
由诸多权威机构发布的相关准则和指南所形成的美国IT控制的审计规范体系，其完整性与可操作性为业界所公认。本文通过对该审计规范体系的追踪与解读，进而在剖析其基本特点的基础上，提出了建立我国IT控制的审计规范体系的建设性意见：选用合适的IT控制框架、制定会计信息系统控制审计指南、建立信息系统审计的规范体系，以及做好规范体系制定过程中分工与协调等。
由諸多權威機構髮佈的相關準則和指南所形成的美國IT控製的審計規範體繫，其完整性與可操作性為業界所公認。本文通過對該審計規範體繫的追蹤與解讀，進而在剖析其基本特點的基礎上，提齣瞭建立我國IT控製的審計規範體繫的建設性意見：選用閤適的IT控製框架、製定會計信息繫統控製審計指南、建立信息繫統審計的規範體繫，以及做好規範體繫製定過程中分工與協調等。
유제다권위궤구발포적상관준칙화지남소형성적미국IT공제적심계규범체계，기완정성여가조작성위업계소공인。본문통과대해심계규범체계적추종여해독，진이재부석기기본특점적기출상，제출료건립아국IT공제적심계규범체계적건설성의견：선용합괄적IT공제광가、제정회계신식계통공제심계지남、건립신식계통심계적규범체계，이급주호규범체계제정과정중분공여협조등。
The American IT control auditing standards system which was constituted of standards andguidelines released by many authority organizations, its integrity and operability have been recognized by the audit industry. In this paper, we try to track and interprete this system, and then analysis its basic characteristics, based on this, we offered some constructive suggestions about how to estabilish our IT control auditing standards system, that is to say, choosing the righ IT control framework, making ac- counting information sytem control audit guidelines, establishing information system audit standards system, and dealing well with the division and coordination in the system establishing process.
