本文關(guān)鍵詞：高校管理信息系統(tǒng)審計及其風(fēng)險控制問題研究——以WSR方法論與COBIT理論相結(jié)合為視角，由筆耕文化傳播整理發(fā)布。

高校管理信息系統(tǒng)審計及其風(fēng)險控制問題研究——以WSR方法論與COBIT理論相結(jié)合為視角

Research on Audit and it＇s Risk Control about Management Information Systems of University From the Perspective of Combination WSR Methodology with COBIT Theory

[1]

WANG Huijin （Nanjing Audit University, Nanjing 211815, China）

南京審計學(xué)院,江蘇南京211815

文章摘要：當(dāng)前，我國高校管理信息系統(tǒng)涉及教務(wù)、人事、科研等一系列管理模塊，規(guī)模相對龐雜，系統(tǒng)安全性、機(jī)密性受到挑戰(zhàn)，也因此相應(yīng)地對高校管理信息系統(tǒng)的審計及其風(fēng)險防范提出了更高的要求。在闡述WSR方法論與COBIT理論的基礎(chǔ)上，首先，基于WSR方法論有效設(shè)計高校管理信息系統(tǒng)審計的思路與策略；其次，將WSR與COBIT理念融合于一體，構(gòu)架高校管理信息系統(tǒng)審計風(fēng)險控制模型；最后，結(jié)合前兩步，提出高校在管理信息系統(tǒng)審計及其風(fēng)險控制中應(yīng)該注意的問題，力求促進(jìn)高校管理信息系統(tǒng)在功能實施中更為安全和高效。

Abstr：Currently, the management information systems of university involve a series of management modules such as the senate, personnel, and research. Due to its relative complexity, the security and confidentiality are being challenged, accord- ingly, higher requirements are also put forwarded towards the management information system of university for audit and risk prevention. Based on the elaboration of WSR Methodology and COBIT theory, firstly, ideas and strategies of university man- agement information systems based on WSR are effectively designed, secondly, under the combination of WSR and COBIT concept, audit risk control model of the university management information system is framed, issues on audit and risk control that need to be paid attention in universities management information systems are also put forwarded, in order to promote the u- niversity management information systems to be more secure and more efficient in the functional implementation.

文章關(guān)鍵詞：

Keyword：:university management information systems information systems audit WSR methodology COBIT theory auditrisk control internal audit

課題項目：江蘇高校哲學(xué)社會科學(xué)重點研究基地重大項目（2012JDXM010）;教育部人文社科研究規(guī)劃基金項目（14YJA790032）;江蘇高校優(yōu)勢學(xué)科建設(shè)工程二期項目

作者信息：會員可見

  本文關(guān)鍵詞：高校管理信息系統(tǒng)審計及其風(fēng)險控制問題研究——以WSR方法論與COBIT理論相結(jié)合為視角，，由筆耕文化傳播整理發(fā)布。