信息系统环境下的内部控制研究
发布时间：2019-01-04 16:32
【摘要】： 信息系统正广泛深入地渗透到社会的政治、经济、军事、文化等各个领域,这也加大了整个社会对信息系统的依赖性。信息技术的应用增加了企业内部控制的潜在风险,但信息流程和业务流程的有效整合也为企业提高内部控制效率、增强内部控制效果带来了前所未有的机遇。本文在分析了信息技术对内部控制的影响后,以美国信息系统审计与控制协会提出的COBIT模型为理论指导,探讨我国企业如何构建信息系统环境下的内部控制框架,并提出在企业进行信息系统内部控制建设的同时还要加强外部(社会)控制的协同配合,使企业与整个社会共同进行信息系统的内部控制建设,提高整个社会的信息质量和效益,保障我国市场经济的健康有序发展。
[Abstract]:The information system is permeating into the politics, economy, military, culture and other fields of the society, which also increases the dependence of the whole society on the information system. The application of information technology increases the potential risk of enterprise internal control, but the effective integration of information process and business process also brings unprecedented opportunities for enterprises to improve the efficiency of internal control and enhance the effect of internal control. In this paper, the influence of information technology on internal control is analyzed. Based on the COBIT model proposed by the American Information system Audit and Control Association, this paper discusses how to construct the internal control framework under the information system environment. At the same time, the cooperation of external (social) control should be strengthened in order to make the enterprise and the whole society carry out the internal control construction of information system. Improve the information quality and efficiency of the whole society, ensure the healthy and orderly development of our market economy.
【学位授予单位】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.1
本文编号：2400525
[Abstract]:The information system is permeating into the politics, economy, military, culture and other fields of the society, which also increases the dependence of the whole society on the information system. The application of information technology increases the potential risk of enterprise internal control, but the effective integration of information process and business process also brings unprecedented opportunities for enterprises to improve the efficiency of internal control and enhance the effect of internal control. In this paper, the influence of information technology on internal control is analyzed. Based on the COBIT model proposed by the American Information system Audit and Control Association, this paper discusses how to construct the internal control framework under the information system environment. At the same time, the cooperation of external (social) control should be strengthened in order to make the enterprise and the whole society carry out the internal control construction of information system. Improve the information quality and efficiency of the whole society, ensure the healthy and orderly development of our market economy.
【学位授予单位】：华北电力大学（北京）
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.1
【引证文献】
相关硕士学位论文 前1条
1 尹志贞;ERP环境下企业内部控制机制研究[D];华北电力大学（河北）;2009年
，本文编号：2400525
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