| 摘要: |
| 本文通过利用外部信息技术专家对信息系统工程投资审计的案例，探索对公立医院信息系统软件开发项目实施投资价格评估的审计方法，并将审计结果加以利用，建立长效机制，制定针对信息系统开发的合同模板，取得软件开发的知识产权，引进监理服务，强化对软件开发公司的全过程质量管理，形成对信息系统投资审计的新模式。 |
| 关键词: 信息系统 投资 价格评估 审计方法 |
| DOI： |
| 投稿时间：2018-04-10修订日期：2018-04-11 |
| 基金项目: |
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| Explore the way of using external experts to carry out information system investment audit. |
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| Abstract: |
| by using the case of the investment audit of information system engineering by the experts of the external information technology, this paper explores the audit method of implementing the investment price evaluation for the software development project of the public hospital information system. It uses the audit results to establish the long effect mechanism, formulating the contract template for the development of the information system, obtaining the intellectual property right of the software development, and introducing the supervision service. We should strengthen the whole process quality management of software development companies and form a new mode of information system investment audit. |
| Key words: information system investment price evaluation audit method. |
