信息技术在通信行业内部审计工作中的应用

随着通信行业信息化系统的不断升级,以ERP、BSS系统为代表的企业信息系统的高度集成逐渐成熟,新审计环境和审计对象对审计人员提出了新的难题。论述了信息技术在审计工作中的作用和意义,用实例阐述了目前通信行业利用信息技术在分析处理海量数据、信息系统安全审计方面的步骤、方法和效果。

The Information Technology Applied to Internal Auditing in Communication Industry

With the up-grading of the information system in communication industry, the highly-integrated enterprise information systems which are represented by ERP and BSS have gradually matured. The new auditing circumstances and auditing bodies present a new challenge to the auditors. This paper discusses the role and significance of information technology in auditing work, illustrating with living examples about the procedures, methods and results on the current use of information technology in analyzing and processing the enormous data and in secure auditing of information systems.