摘要：AbstractIn China, enterprise and institution information projects which are invested by the government are occupying an increasingly important location. Some of these projects need a lot of money; someone has a duty to guide the development of the industry, and so on. How to monitor these key areas investment effectively, promote the sound development of investment projects, and lead project to a right way are expected to play the leading role of the government department business. Traditionally, the government examines the entire project, which includes project pre-feasibility study, project determination reports rule, project mid-term examination, and accreditation council before the project is completed. However, because the accreditation council is usually as short as several hours, specialists just can check the files which the auditee expects the auditor to examine and can’t have a real perception about the project. This kind of conclusion is not powerful enough to persuade investors to invest in the follow-up project. In order to make up for the lack of management bugs, government imports a new method, Information Theory Audit (IT audit).IT audit is a very meaningful process. Through on-site survey, verification of documents, and personnel-related dialogue, auditors, who are experienced in the industry, will know the actual situation of the project. Then, auditors can provide the correct suggestions for investors.Business investment projects are different from government investment projects. The latter not only have economic benefits needs, but also social benefits needs, and public governance benefits needs. COBIT cannot meet government standards for social investment projects, and the measure of public management. Based on the actual IT audit work for government investment projects, the author sums up a unique method of IT audit for these kinds of projects.
