2012Nanjing Shenji Xueyuan xuebaoRequires access

The Function and the Kinds of Information System Audit in Internet

Gen Chen

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Abstract

With the profound development of information system audit in the past 10 years,its function and position in enterprise management have changed dramatically.The existence and the development of the enterprises become more and more dependent on information system,in the meanwhile,e-business may lead to potential risk to the enterprise.Information system audit has become an indispensable part of the audit,and also a participant of internal control.Modern information system audit includes authenticity audit,security audit and performance audit,each with its own objective.

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What this paper is about

With the profound development of information system audit in the past 10 years,its function and position in enterprise management have changed dramatically.The existence and the development of the enterprises become more and more dependent on information system,in the meanwhile,e-business may lead to potential risk to the enterprise.Information system audit has become an indispensable part of the audit,and also a participant of internal control.Modern information system audit includes authenticity audit,security audit and performance audit,each with its own objective.

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Available abstract

With the profound development of information system audit in the past 10 years,its function and position in enterprise management have changed dramatically.The existence and the development of the enterprises become more and more dependent on information system,in the meanwhile,e-business may lead to potential risk to the enterprise.Information system audit has become an indispensable part of the audit,and also a participant of internal control.Modern information system audit includes authenticity audit,security audit and performance audit,each with its own objective.

Key concepts: Information technology audit, Internal audit, Audit plan, Control environment, Audit, Information security audit, Business, Joint audit

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