| 生物识别技术在内部控制中的应用 |
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| 引用本文： | 何芹. 生物识别技术在内部控制中的应用[J]. 财会通讯, 2006, 0(4) |
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| 作者姓名： | 何芹 |
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| 作者单位： | 上海财经大学会计学院 上海200433 |
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| 摘 要： | 建立健全内部控制是企业生存和发展的基础,内部控制的发展迫切要求理论和方法上的创新与发展,生物识别技术是一种利用人体生物特征来进行身份识别认证的技术。本文以COSO委员会发布的《内部控制整体框架》为基础,分析生物识别技术与内部控制的关系,探讨生物识别技术在企业内部控制中的应用,并对生物识别技术在内部控制应用中的局限性进行分析。
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| 关 键 词： | 内部控制 生物识别技术 |
Discussion on the Biometric Identification Technology'''' Application to Internal Control |
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| He Qin. Discussion on the Biometric Identification Technology'''' Application to Internal Control[J]. Communication of Finance and Accounting, 2006, 0(4) |
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| Authors: | He Qin |
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| Abstract: | It is the foundation of enterprises' surviving and development to set up and perfect internal control. Internal control's development calls for innovation of theory and methods urgently. Biological recognition technology is a rising technology which utilize human body biological characteristic to identify. Based on "Internal Controls Integrated Framework" released by COSO committee, this paper first analyzes the relation between biological recognition technology and internal control, then discusses how to apply biological recognition technology in internal control, and finally analyzes limitations and future chances of biometric identification technology' application to internal control. |
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| Keywords: | Internal Control Biometric Identification Technology |
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