The Exploration of CISA Mode

With the rapid development of society and information technology, enterprises and institutions are increasingly dependent on information systems. Auditing role has developed from the traditional internal control and accounts treatment audit to IT technology risk audit. Such experts are rare in China. In order to solve this problem, those universities that have accounting and finance majors can build up a new training model for cultivating outstanding Information System Auditors (ISA). (C) 2012 Published by Elsevier B.V. Selection and peer review under responsibility of Information Engineering Research Institute