从Carlson公司的IT决策体制谈IT治理风险审计

发布时间：2018-04-01 12:25

  本文选题：IT治理机制效能　切入点：IT治理风险　出处：《审计研究》2008年06期

【摘要】：本文以美国Carlson公司IT治理案例为起点,以构建企业IT治理风险审计框架为目的,运用演绎和调查等方法对企业IT治理的内容、机制、IT治理风险审计等相关内容进行规范性研究,搭建起企业IT治理风险审计的内容框架,研究的结论是:对于企业客观存在的IT治理风险应该从IT治理机制构建的初期、运行过程中适时地对IT治理的运行效能进行审计分析评价,实现IT治理的最大效能。
[Abstract]:This paper takes the case of IT governance of Carlson Company in America as the starting point, aiming at constructing the risk audit framework of enterprise IT governance, using deductive and investigation methods to conduct normative research on the content of enterprise IT governance, the mechanism of IT governance risk audit and other related contents. To build up the content frame of enterprise IT governance risk audit, the conclusion of the study is: for the objective existence of enterprise IT governance risk should be established from the initial stage of IT governance mechanism. In the process of operation, it timely carries on the audit analysis and the appraisal to the IT governance running efficiency, realizes the IT governance maximum efficiency.
【作者单位】： 东北财经大学内部控制与风险管理研究中心;
【分类号】：F239.4
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本文编号：1695585