本文關(guān)鍵詞：高校管理信息系統(tǒng)審計(jì)及其風(fēng)險(xiǎn)控制問(wèn)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(jì)及其風(fēng)險(xiǎn)控制問(wèn)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(jì)學(xué)院,江蘇南京211815

文章摘要：當(dāng)前，我國(guó)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(duì)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(duì)高校管理信息系統(tǒng)的審計(jì)及其風(fēng)險(xiǎn)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(jì)高校管理信息系統(tǒng)審計(jì)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(jì)風(fēng)險(xiǎn)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(jì)及其風(fēng)險(xiǎn)控制中應(yīng)該注意的問(wèn)題，力求促進(jìn)高校管理信息系統(tǒng)在功能實(shí)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(xiàng)目：江蘇高校哲學(xué)社會(huì)科學(xué)重點(diǎn)研究基地重大項(xiàng)目（2012JDXM010）;教育部人文社科研究規(guī)劃基金項(xiàng)目（14YJA790032）;江蘇高校優(yōu)勢(shì)學(xué)科建設(shè)工程二期項(xiàng)目

作者信息：會(huì)員可見(jiàn)

  本文關(guān)鍵詞：高校管理信息系統(tǒng)審計(jì)及其風(fēng)險(xiǎn)控制問(wèn)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。