IT环境下企业内部控制模式探讨

本文对IT环境下的企业内部控制进行了探讨。分析了信息技术对内部控制的影响,对IT控制、IT环境下的内部控制等概念进行了辨析,分析了COSO内部控制整合框架和风险管理框架、SOX法案,COBIT,ITIL及我国企业内部控制规范等目前国内外广泛采用或研究的内部控制框架或法律规范,提出了内部控制系统、内部控制系统的工程实施体系、内部控制系统的评价体系是内部控制模式不可分割的三要素,并对它们进行了详细分析。

Research on Enterprise Internal Control Mode Based on IT

This paper studies the internal control based on Information Technology. It analyzes the effect of information technology upon internal control, identifies the IT control and control based on IT, discusses the advanced frameworks and control criterions such as COSO internal control integrated framework and ERM framework, SOX, COBIT, ITIL and the enterprise internal control criterions in our country's. The paper puts forward that the internal control system, the project implementation of the internal control system and the evaluation of the internal control system are three indiscerptible in the internal control mode, and analyzes them.