信息系统审计是控制组织中信息系统风险、保证组织业务正常运行、实现业务目标和提高组织竞争力的重要途径。联合国儿童基金会的信息系统审计,调查总结了当前联合国儿童基金会信息系统的现状及实施信息系统审计的过程、内容和技术方法,体现了境外信息系统审计重视程序规范、重视绩效和审计沟通的特点。
Information systems audit is the important way to control IS risk,ensure the operation of the business,achieve business goals and enhance organizational competitiveness.The IS audit for foreign organizations is still blank at present.UNICEF information system audit summarized the current status of UNICEF's information system,introduced the contents,objectives and methods of the implementation process,and reflected the features of IS audit that concern procedural norms,performance and communication.