JR/T 0112-2014 Securities and Futures Information System Audit Standards
JR/T 0112-2014 Securities and Futures Information System Audit Standards
Basic Information
Scope
This standard specifies the requirements for the audit of information systems in the securities and futures industry. This standard applies to institutions in the securities and futures industry, including: institutions that undertake public functions in the securities and futures market, institutions that undertake the operation of public information technology infrastructure in the securities and futures industry, and other core institutions of the securities and futures market and their subordinate institutions (hereinafter referred to as "core institutions"), as well as securities companies, futures companies, fund management companies, securities and futures service institutions, and other securities and futures business institutions (hereinafter referred to as "operating institutions").