IT Audit in China

This book summarizes the theoretical findings and practical experience of China’s IT audit, as well as the background of the IT audit development in China. It consists of three parts. Part I gives a brief introduction to government audit in China, especially the special characteristics of China’s government audit, and then introduces the current status and characteristics of China’s IT audit. Part II discusses in detail the standardized practice operation of IT audit in China, such as the seven-step procedure of IT audit, the concept, target, and steps of information systems audit, and the three operation modes of IT audit. This part also introduces some IT audit technologies and methods, e.g., construction of preliminary database tables (PDTs). Part III describes the support systems of IT Audit in China, including the Quality Control Model of IT Audit; the reform of IT audit project organization and management models designed to guarantee the quality and effective implementation of IT audit projects.