發(fā)布時(shí)間：2019-01-04 16:32

【摘要】： 信息系統(tǒng)正廣泛深入地滲透到社會(huì)的政治、經(jīng)濟(jì)、軍事、文化等各個(gè)領(lǐng)域,這也加大了整個(gè)社會(huì)對信息系統(tǒng)的依賴性。信息技術(shù)的應(yīng)用增加了企業(yè)內(nèi)部控制的潛在風(fēng)險(xiǎn),但信息流程和業(yè)務(wù)流程的有效整合也為企業(yè)提高內(nèi)部控制效率、增強(qiáng)內(nèi)部控制效果帶來了前所未有的機(jī)遇。本文在分析了信息技術(shù)對內(nèi)部控制的影響后,以美國信息系統(tǒng)審計(jì)與控制協(xié)會(huì)提出的COBIT模型為理論指導(dǎo),探討我國企業(yè)如何構(gòu)建信息系統(tǒng)環(huán)境下的內(nèi)部控制框架,并提出在企業(yè)進(jìn)行信息系統(tǒng)內(nèi)部控制建設(shè)的同時(shí)還要加強(qiáng)外部(社會(huì))控制的協(xié)同配合,使企業(yè)與整個(gè)社會(huì)共同進(jìn)行信息系統(tǒng)的內(nèi)部控制建設(shè),提高整個(gè)社會(huì)的信息質(zhì)量和效益,保障我國市場經(jīng)濟(jì)的健康有序發(fā)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.
【學(xué)位授予單位】：華北電力大學(xué)（北京）
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.1

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 尹志貞;ERP環(huán)境下企業(yè)內(nèi)部控制機(jī)制研究[D];華北電力大學(xué)（河北）;2009年

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本文編號(hào)：2400525