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在信息化浪潮席卷全球的今天。信息技术在极大地促进企业创新、提升企业核心竞争力的同时,也带来了不容忽视的风险。各个系统在开发和应用,维护过程中,系统的脆弱性日益显现,存在各... 在信息化浪潮席卷全球的今天。信息技术在极大地促进企业创新、提升企业核心竞争力的同时,也带来了不容忽视的风险。各个系统在开发和应用,维护过程中,系统的脆弱性日益显现,存在各种各样的管理控制风险,影响系统的安全,信息系统一旦受到侵害,将造成很大的经济损失。信息系统审计是降低这一风险的有效制度与方法 比照传统审计风险概念,可以将信息系统审计风险定义为:信息系统可能有重要错误。但信息系统审计师未发现已发生的错误。并做出了错误结论的风险 美国注册师协会发布的第39号审计准则公告建立了审计的风险模型。将审计风险分为固有风险、控制风险和检查风险。信息系统审计风险也可以分为固有风险、控制风险和检查风险。本文通过分析信息系统风险成因,对信息系统审计风险的防范提出了几点措施。
【关键词】信息系统 审计 风险 固有风险 控制风险 检查风险
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千瓦甚至
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In the information technology wave sweeping across the world today. Information technology in enterprises has greatly promote innovation, enhance core competitiveness of enterprises at the same time, it also brings the risk can not be ignored. The various systems in the development and application maintenance process, increasing the vulnerability of the show, the existence of a variety of risk management control, the impact on system security, information systems once had been violated, will cause great economic losses. Information Systems Audit is to reduce the risk of an effective system and method, mutatis mutandis, the traditional concept of risk audit, information system audit can be defined as the risk: information systems may have important errors. However, information systems auditors found no error has occurred. And make the wrong conclusions of the risk of the U.S. Association registration issued by the Auditing Standards No. 39 of a notice of audit risk model. Will be divided into audit risk inherent risks, risk control and inspection of risk. Information Systems Audit and risk can be divided into inherent risks, risk control and inspection of risk. Through analysis of information systems risk causes, the risk of the Information Systems Audit made a number of preventive measures.
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In the information technology wave sweeping across the world today. Information technology in enterprises has greatly promote innovation, enhance core competitiveness of enterprises at the same time, it also brings the risk can not be ignored. The various systems in the development and application maintenance process, increasing the vulnerability of the show, the existence of a variety of risk management control, the impact on system security, information systems once had been violated, will cause great economic losses. Information Systems Audit is to reduce the risk of an effective system and method, mutatis mutandis, the traditional concept of risk audit, information system audit can be defined as the risk: information systems may have important errors. However, information systems auditors found no error has occurred. And make the wrong conclusions of the risk of the U.S. Association registration issued by the Auditing Standards No. 39 of a notice of audit risk model. Will be divided into audit risk inherent risks, risk control and inspection of risk. Information Systems Audit and risk can be divided into inherent risks, risk control and inspection of risk. Through analysis of information systems risk causes, the risk of the Information Systems Audit made a number of preventive measures.
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linpeifa888
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Today which engulfs the entire world in the informationization tide. The information technology while is promoting the enterprise innovation, promotion enterprise core competitiveness enormously, also has brought not allow to neglect risk. Each system in develops and the application, maintains in the process, system's vulnerability appears day by day, has various supervisory control risk, affects system's security, the information system, once receives the violation, will create the very big economic loss. The information system audit is reduces this risk the effective system and the method according to the traditional audit risk concept, may the information system audit risk definition be: The information system possibly has the important mistake. But the information system auditor discovery has not occurred mistake. And made the wrong conclusion risk US to register the 39th audit criteria which the teacher association issued to announce that has established the audit risk model. The audit risk will divide into the inherent risk, the control risk and the detection risk. The information system audit risk may also divide into the inherent risk, the control risk and the detection risk. This article through the analyse information system risk origin, proposed several measures to the information system audit risk's guard. [key word]Information system audit risk inherent risk control risk detection risk

参考资料: 人工翻译

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御梦竹nx
2008-05-03 · TA获得超过1793个赞
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Roll up global today in the information-based wave tide.Information technique at biggest promote business enterprise creative, promote business enterprise core competencies of in the meantime, also brought to allow of no to neglect of risk.Each system is in the development and the application, maintenance process in, the flimsiness of the system presents day by day, exist the management control of various each kind risk, influence the safety of system, information system once being violate will result in very big economy loss.The information system audit is valid system and method which lowers this risk to audit risk concept according to the tradition, can audit information system risk definition for:The information system may have importance a mistake.But information system's auditting teacher's having never discover have already take place of mistake.Risk the United States which also does false conclusion registers teacher association to release of No.39 auditted standard to announce to build up to audit of risk model.Is divided into audit risk proper risk, control risk and check risk.The information system audits risk and can also is divided into proper risk and control risk and check risk.This text through an analytical information system risk become because of, to information system audit the guard against of risk put forward what time measure.
【Keyword 】the information system audit risk proper risk a control risk a check risk

参考资料: 金山快译

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