基于COBIT框架的电网企业IT审计模型研究与实践

随着以SG186、SG—ERP工程为代表的电网企业信息化建设的飞速发展，对IT审计提出了更多需求。为了保证电网企业顺利开展IT审计，文章结合电力信息系统建设和运行的特点，引入国际通用的COBIT控制标准，构建了适合于电网企业应用的信息系统审计过程模型。通过运用该过程模型对省级电力公司进行现场IT审计作业实施，验证了基于COBIT框架构建的信息系统审计过程模型对于电网企业的可行性和适用性，研究出了一条电网企业开展IT审计的可行道路。

Research and Appli1cation of Power Grid Enterprises IT Audit Model Based on COBIT

With the rapid development of power grid enterprises information construction, such as SG186 and SG-ERE the more demands are given for IT audit. Combining with the characteristics of construction and operation of power information system, this paper introduces the international COBIT standard, builds the IT audit process model that adapted for the electric information system for developing the IT audit. Through applying the IT audit process model in the provincial power company IT audit, this paper proves the feasibility and applicability of the IT audit process model for power grid enterprises and gives an effective approach for developing the power grid enterprises IT audit.