本文選題：IT治理機制效能　切入點：IT治理風險　出處：《審計研究》2008年06期

【摘要】：本文以美國Carlson公司IT治理案例為起點,以構建企業(yè)IT治理風險審計框架為目的,運用演繹和調查等方法對企業(yè)IT治理的內容、機制、IT治理風險審計等相關內容進行規(guī)范性研究,搭建起企業(yè)IT治理風險審計的內容框架,研究的結論是:對于企業(yè)客觀存在的IT治理風險應該從IT治理機制構建的初期、運行過程中適時地對IT治理的運行效能進行審計分析評價,實現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.
【作者單位】： 東北財經大學內部控制與風險管理研究中心;
【分類號】：F239.4
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本文編號：1695585