摘要
随着信息技术的高速发展以及企业信息化进程的不断加快,企业对信息系统的依赖日益加强,因此企业不仅要对会计信息系统产生的数据的真实性、正确性、合法性进行审计,还要对会计信息系统的硬件和软件,进而对整个会计信息系统的安全性、可靠性、内部控制的健全性与有效性进行审计,这就要求信息系统的审计方法也应与时俱进。文章主要阐述平行模拟法在信息系统审计中的应用,采用案例说明的方法,最后总结出平行模拟法在我国信息系统审计中应用的优势及不足,并提出了我国信息系统审计的发展建议。
With the rapid development of modern information technology and the accelerating of the process of enterprise informatization, the enterprise depends on the information system increasingly day by day, so the enterprise not only audit the accounting information system to produce authenticity, accuracy, legality data , but also auditing the hardware and software of accounting information system, and then audit the accounting information system safety, reliability, integrity and effectiveness of internal control , which requires the information system audit method also should keep pace with The Times. This article expounds mainly the application of parallel simulation method in the information system audit, uses case description method, finally sums up the parallel simulation method in our country information system audit of the application of the advantages and disadvantages, and puts forward suggestions to the development of our country information system audit.
出处
《信息技术与信息化》
2012年第5期121-124,共4页
Information Technology and Informatization
基金
山东省软科学项目(2011RKGA3023)
关键词
信息系统审计
平行模拟法
审计人员
Information System Audit Parallel Simulation Method Auditors
