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持续监控相关概念辨析

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摘要 本文对信息系统内部控制与IT治理,持续监控、持续审计和持续认证这两组意思接近的概念进行了辨析,并对信息系统内部控制的持续监控进行了重新定义。
作者 阳杰
出处 《财会月刊(下)》 2014年第1期120-122,共3页 Finance and Accounting Monthly
基金 浙江省自然科学基金项目(项目编号:LQ13G020011) 教育部人文社科规划项目(项目编号:13YJAZH082)的阶段性研究成果
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