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今年以来,审计署驻长春特派员办事处在企业审计中将信息系统审计作为重要内容,努力细化《结合式企业信息系统审计指引》(以下简称《指引》),加强对信息系统审计工作的全过程控制,确保了信息系统审计的规范性和有效性,提高了工作效率和质量。一、制作信息系统审计实施跟踪表,细化和落实审计事项。该办在总结分析近年来国有企业审计查处问题的基础上,将《指引》中6类检查内容、33个检查事项细化为84个
Since the beginning of this year, the office of the Commissioner of Audit in Changchun has taken information system auditing as an important part in the auditing of enterprises and has been working hard to refine the Guidelines for the Audit of Integrated Enterprise Information Systems (hereinafter referred to as the “Guidance”) to strengthen the auditing of information systems The whole process of control, to ensure the normative and effective audit of information systems, improve work efficiency and quality. First, the production of information system audit implementation tracking table, refinement and implementation of audit matters. On the basis of summarizing and analyzing the audit and audit of state-owned enterprises in recent years, the Office details six types of examination contents and 33 inspection items in the Guidelines to 84