Do you know the auditing method of information system?
Compared with the traditional audit method in manual environment, the audit method in computer information system environment has correspondingly increased the content of computer technology. The methods of information system audit include both general methods, that is, manual methods, and methods of applying computer audit. For example, Beijing Times Xinwei Information Technology Co., Ltd. is an information system audit solution provider with information system audit service, information system audit tool development and information system auditor training as its core business. The general methods of information system audit are mainly used to understand and describe information systems, including interviews, system document review, observation, computer system text description, table description and graphic description. Computer-based methods are generally used to control and test information systems, including: test data method, parallel simulation method, online continuous audit technology (realized by embedding audit module), comprehensive test method, controlled processing method and controlled reprocessing method. The audit method using computer technology mainly refers to the application of computer-aided audit technology and tools. However, the process of using computer-aided auditing techniques and tools cannot be equated with information system auditing. In the process of information system audit, a large number of manual audit techniques are still needed.