信息化对内部控制的影响及内部审计应对被引量：1

The Effects of Informationization on the Internal Controlling System of Enterprises and the Analysis of Internal Auditing Countermeasures

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摘要随着企业信息化的不断发展,传统的内部控制模式面临着严峻挑战。文章系统分析了信息化对现代企业内部控制的影响,并从内部审计视角提出了解决问题的思路与对策。 With the continuous development of enterprise informationization, the traditional internal controlling system is facing a serious challenge. The paper analyzes the effects of informationization on the internal controlling system of modern enterprises, and puts forward some strategies and countermeasures to solve these problems in the internal auditing way.

作者张跃胜

机构地区新乡学院江苏大学工商管理学院

出处《河南机电高等专科学校学报》 CAS 2008年第5期82-84,共3页 Journal of Henan Mechanical and Electrical Engineering College

关键词信息化内部控制内部审计 informationization internal controlling internal auditing

分类号 F239.1 [经济管理—会计学]

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参考文献1

1张娟,廖洪.基于IT技术的连续审计(CA):综述与展望[J].审计研究,2006(5):79-84. 被引量：33

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