电子商务环境下的内部控制与风险管理

Internal Control and Risk Management under Electronic Commerce Environment

会计职业人员对评估内部控制并实施风险管理的技能已熟知多年。这种经过时间检验并证明行之有效的经验和专业技能是会计职业产生独特影响的知识基础。随着电子商务的发展 ,尽管目前尚没有统一且标准的定义 ,但其发展对会计职业却提出了挑战。从某种意义上讲 ,企业的风险评估增加了很多新的内容 ,而与之相对应的内部控制也需要进行必要的调整 ,从而实行风险管理。

Assessing internal controls and performing risk management are skills that accounting professionals have been performing for many years. This time-proven experience and technical expertise is a knowledge base against which the accounting profession is uniquely in a position to leverage. The development of electronic commerce, although there has no unique and standard definition for electronic commerce at present, made the accounting profession face a challenge. To some extent, more new contents have been added to the risk assessment of the enterprise. Internal control should be adjusted accordance with the new change to make the risk management. This article is to analyze the internal control and risk management and the relevant means under electronic commerce.