摘要
在企业信息化过程中,信息技术在控制环境、控制对象、目标设定、风险评估、控制活动、信息和沟通、监控方面对内部控制产生影响。借鉴国外内部控制理论,提出我国企业在信息化过程中应优化控制环境,完善风险管理机制,建立良好的信息沟通系统,完善监控管理机制,加强内部控制。
In enterprise informationization process,information technology has the influence on the internal control in the control environment,the controlled member,the goal hypothesis,the risk assessment,the control activities,the information and the communication,the monitoring aspect.By overseas internal control theory,it proposed our enterprises should optimize the control environment in the informationization process,perfect risk management mechanism,establish the well-working information communication system,consummate the monitoring management mechanism and enhance internal control.
出处
《黑龙江对外经贸》
2010年第6期101-102,共2页
Heilongjiang Foreign Economic Relations and Trade
关键词
企业信息化
内部控制
风险管理
enterprise informationization
internal control
risk management
