IS Auditing: the Opportunity in Information Age for Auditor
Meng Xiu · Journal of Beijing Union University · 2002
With the expansion of electronic commerce, people pay more and more attention to the reliability of electronic data. The information users urgently need the independable organization to assure them of the reliability of electronic data and information system. This kind of demand urges the new audit business:IS audit come forth. IS auditing is the process of collecting and evaluating evidence to determine whether a computer system safeguards assets, maintains data integrity, allows organizational goals to be achieved effectively, and uses resources efficiently. After affiliation of WTO, the challenges and opportunities face Chinese CPA. The CICPA should publicize the IS security, increase people to concern IS audit, guide and grow the market; give the CPA information technique training; research our country's IS auditing standard to push IS auditing to develop in our country.