Rongrong Wang

(Nanjing Audit University)

Abstract：

This paper aims to investigate the current status of e-government information system auditing in China and probe into conducting e-government audits based on COBIT 2019.Through a comparative analysis between China and international information system auditing standards and norms, this paper conducts an analysis based on the COBIT 2019 framework and proposes optimization suggestions in the field of e-government information system auditing in China.

Key Words：

information system audit; e-government; COBIT 2019