Auditing Revenue Assurance Information Systems for Telecom Operators

摘要

Auditing revenue assurance information system is a hot topic because of its importance to the telecom operators ant its auditing difficulties. In this paper, first, the scope of the revenue assurance information system of telecom operators is prescribed. Second, it is to advance the IT audit framework of telecom operators based on the COSO and COBIT framework and the method of application audit for the China telecom operators based on the revenue-generated business process and risk assessment. Finally, it is pointed out that the weaknesses that have been found during the process of auditing.