信息系统环境下内部控制测评浅析

Discussion on Internal Control Testing under the Environment of Information Systems

信息系统环境下的内部控制与传统内部控制的目标具有一致性,但与传统内部控制相比,其在控制方式、内容、手段等方面要求更为严格。文章就信息系统环境下内部控制测评的内容、方法以及内部控制的评价和运用等三个方面进行了阐述。

The internal control under the environment of information systems is consistent with traditional internal control,but the former is stricter in such aspects as its manner,content and means of control.The article deals with the content and means of internal control testing,evaluation and application of internal control under the environment of information systems.