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The Audit Method Research on Enterprise and Institution Information Technology Projects Invested by Government

机译：政府投资企业事业单位信息技术项目审计方法研究

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In China, enterprise and institution information projects which are invested by the government are occupying an increasingly important location. Some of these projects need a lot of money; someone has a duty to guide the development of the industry, and so on. How to monitor these key areas investment effectively, promote the sound development of investment projects, and lead project to a right way are expected to play the leading role of the government department business. Traditionally, the government examines the entire project, which includes project pre-feasibility study, project determination reports rule, project mid-term examination, and accreditation council before the project is completed. However, because the accreditation council is usually as short as several hours, specialists just can check the files which the auditee expects the auditor to examine and can’t have a real perception about the project. This kind of conclusion is not powerful enough to persuade investors to invest in the follow-up project. In order to make up for the lack of management bugs, government imports a new method, Information Theory Audit (IT audit).IT audit is a very meaningful process. Through on-site survey, verification of documents, and personnel-related dialogue, auditors, who are experienced in the industry, will know the actual situation of the project. Then, auditors can provide the correct suggestions for investors.Business investment projects are different from government investment projects. The latter not only have economic benefits needs, but also social benefits needs, and public governance benefits needs. COBIT cannot meet government standards for social investment projects, and the measure of public management. Based on the actual IT audit work for government investment projects, the author sums up a unique method of IT audit for these kinds of projects.
机译：在中国，由政府投资的企业和机构信息项目正在占据越来越重要的位置。其中一些项目需要大量资金。有人有责任引导行业发展，等等。如何有效地监控这些关键领域的投资，促进投资项目的健康发展，并以正确的方式领导项目，有望在政府部门业务中发挥主导作用。传统上，政府会对整个项目进行审查，其中包括项目预可行性研究，项目确定报告规则，项目中期审查以及项目完成之前的评审委员会。但是，由于认证委员会通常需要几个小时的时间，因此专家只能检查被审核方希望审核员检查的文件，而对项目没有真正的了解。这种结论不足以说服投资者投资于后续项目。为了弥补管理错误的不足，政府引入了一种新的方法，即信息理论审计（IT Audit）。IT审计是一个非常有意义的过程。通过现场调查，文件验证以及与人员相关的对话，行业中经验丰富的审计师将了解项目的实际情况。然后，审计师可以为投资者提供正确的建议。商业投资项目不同于政府投资项目。后者不仅具有经济利益需求，还具有社会利益需求和公共治理利益需求。 COBIT不能满足政府的社会投资项目标准和公共管理措施。根据政府投资项目的实际IT审计工作，作者总结了针对此类项目的IT审计的独特方法。

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