信息化环境下企业内部控制模式探讨

本文针对信息化环境下企业内控进行了探讨,分析当下信息技术对内部控制的影响,并提出内控系统和内控系统评价体系是内部控制模式不可或缺的两要素。同时分析了COSO内部控制整合框架和风险管理框架,以及我国企业内部控制规范等目前国内外普遍采用或研究的内部控制框架或法律规范。最后介绍了在ERP环境下设置内部控制系统的具体方法以及总账管理系统内部控制的设计关键点。

Enterprise Internal Control Mode under Information Environment

This paper discusses the enterprise internal control under information environment, analyzes the impact of current information technology on the internal control, propose that internal control system and internal control evaluation system are two integral elements in internal control mode, as well as analyzes the COSO internal control-integrated framework and risk management framework, the Chinese enterprises internal control specification, internal control framework or legal norms that widely used or studied at home and abroad, finally introduces the specific methods of internal control system under ERP environment and the design key points ledger management system internal control.