| 企业IT控制基本框架构建研究 |
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| 引用本文： | 胡晓明.企业IT控制基本框架构建研究[J].会计研究,2009(3). |
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| 作者姓名： | 胡晓明 |
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| 作者单位： | 南京财经大学会计学院,210046 |
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| 基金项目： | 国家教育部社科规划基金 |
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| 摘 要： | 在对已有研究进行归纳和扩展的基础上,通过界定信息质量标准、明确IT目标、识别IT资源,形成一个管理部门易于理解的、关于"IT做什么"的理念,便于业务和IT目标的协调;进行基于信息系统生命周期的过程定位,以定义所覆盖的范围和领域;参考相关标准和相应的IT控制目标,形成我国企业适用的多层级过程控制集;建立成熟度模型(CMM)、关键目标指标(KGI)和关键绩效指标(KPI)对企业行业地位、业务结果与过程进行评估、衡量,向信息系统相关利益方提供一种共享的通用语言。
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| 关 键 词： | IT治理 IT标准 IT控制 |
Study on Establishing IT Controls Frameworks in Enterprises |
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| Hu Xiaoming.Study on Establishing IT Controls Frameworks in Enterprises[J].Accounting Research,2009(3). |
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| Authors: | Hu Xiaoming |
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| Abstract: | Based on summarizing and developing existing studies,this essay defined the criteria of information quality,identified IT objectives and IT resource,and thus developed a conception of "What does IT do",which is easily understandable for management,and which facilitates the alignment of business and IT objectives.We defined the process based on the life-cycle of information systems in order to determine the scope and areas covered.With reference to related IT standards and IT control objectives,we developed ... |
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