GB/T 34960.4-2017Information technology service—Governance—Part 4: Audit guidance (English PDF)
信息技术服务 治理 第4部分：审计导则
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Issued by
SAMR; SAC
Level / Type
National · Recommended
Issue date
November 1, 2017
Implementation date
May 1, 2018
Scope
GB/T 34960.4-2017 is the English-translated version of 信息技术服务 治理 第4部分：审计导则.
GB/T 34960.4-2017 is the Chinese standard "Information technology service—Governance—Part 4: Audit guidance".
Its scope clause reads: GB/T 34960 provisions of this part of the Information Technology Audit (hereinafter referred to as IT audit) General, audit organization and management, auditors, audit Accounting process, audit reports, the audit of the object and scope of content.
This section applies to. a) Organizational governance body to implement IT audit oversight functions; b) establish or improve the organization's IT audit system; c) Clearly organize the relevant requirements in the IT audit process; d) standardize the organization's IT audit business; e) establish or improve the guidance of the information system under the audit; f) guidance from third parties or other relevant agencies on conducting IT audits; g) Organizations that have or have not established an internal IT audit organization may engage third parties to conduct IT in accordance with the relevant requirements of this standard audit.
All kinds of information management departments at all levels, regulatory agencies and audit supervision agencies may, in accordance with laws, regulations and departmental rules and regulations, use this standard Standardize and supervise IT audits of all kinds of organizations under its jurisdiction. Its clauses include terms and definitions.
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Document preview — GB/T 34960.4-2017
National Standard of the People's Republic of China
- ICS
- 35.080
- Classification
- L 77
Issued by: State Administration for Market Regulation; Standardization Administration of the PRC
Contents
- Foreword
- 1 Scope
- 2 Normative references
- 3 Terms and definitions
- 4 General Principles of Auditing
- 4.1 Relationship between audit and governance
- 4.2 Audit Structure and Relationship
- 4.3 audit basis
- 4.4 Audit Methods
- 4.5 Audit Technology
- 4.6 Audit Quality Control
- 4.7 Audit business types
- 4.8 Audit Implementation
- 5 Audit Organization Management
- 5.1 General
- 5.2 Audit Environment
- 5.3 Audit agency
- 5.4 Audit rules and regulations
- 6 Auditors
- 6.1 Professional Ethics
- 6.2 Knowledge, skills, qualifications and experience
- 6.3 professional competence
- 6.4 Use of external expert services
- 7 Internal Control Audit
- 7.1 General
- 7.2 Organizational Control Audit
- 7.3 General Control Audit
- 7.4 Application Control Audit
- 8 special audit
- 8.1 General
- 8.2 Application System Lifecycle Management Special Audit
- 8.3 Information Security Special Audit
- 8.4 Risk Management Special Audit
- 8.5 Supply Management Special Audit
- 8.6 Business Continuity Management Special Audit
- 8.7 Quality Management Special Audit
- 8.8 Service Management Special Audit
- 8.9 Project Management Special Audit
- 8.10 Asset Management Special Audit
- 8.11 Special Investment Management Audit
- 8.12 Compliance Special Audit
- 8.13 Data Governance Special Audit
- 8.14 Performance Audit
- 9.1 General
- 9.2 Audit Preparation
- 9.3 Audit Implementation
- 9.4 Audit Closing
- 9.5 Follow-up audit
- Appendix A (Informative) Application of Audit Methods
- Appendix B (informative) audit technical implications and application note
- Appendix C (Informative) Audit Report
- References
1 Scope
GB/T 34960 provisions of this part of the Information Technology Audit (hereinafter referred to as IT audit) General, audit organization and management, auditors, audit
Accounting process, audit reports, the audit of the object and scope of content.
This section applies to.
a) Organizational governance body to implement IT audit oversight functions;
b) establish or improve the organization's IT audit system;
c) Clearly organize the relevant requirements in the IT audit process;
d) standardize the organization's IT audit business;
e) establish or improve the guidance of the information system under the audit;
f) guidance from third parties or other relevant agencies on conducting IT audits;
g) Organizations that have or have not established an internal IT audit organization may engage third parties to conduct IT in accordance with the relevant requirements of this standard audit.
All kinds of information management departments at all levels, regulatory agencies and audit supervision agencies may, in accordance with laws, regulations and departmental rules and regulations, use this standard
Standardize and supervise IT audits of all kinds of organizations under its jurisdiction.
2 Normative references
The following documents for the application of this document is essential. For dated references, only the dated version applies to this article
Pieces. For undated references, the latest edition (including all amendments) applies to this document.
GB/T 34960.1-2017 Information technology services governance Part 1. General requirements
3 Terms and definitions
The following terms and definitions apply to this document.
3.1 Information Technology Governance
A set of governance rules that focus on the IT system and its performance and risk management. It consists of leadership relationships, organizational structures and processes that
Ensure that information technology supports the organization's strategic goals.
[GB/T 29264-2012, definition 2.6]
3.2 Information Technology Audit informationtechnologyaudit; ITaudit
According to the requirements of IT audit standards, the information system and related IT internal control and process inspection, evaluation, and audit opinion.
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This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 27 pages — is available in the English PDF.
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Related Standards
GB/T 34960.1-2017 — Information technology service—Governance—Part 1: General requirements
GB/T 34960.2-2017 — Information technology service—Governance—Part 2: Implementation guide
GB/T 34960.3-2017 — Information technology service—Governance—Part 3:Performance evaluation
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GB/T 34960.4-2017
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