摘要
内部控制是集事前控制、事中控制和事后控制于一体的控制体系。它独立于企业自身的管理控制系统,是对利益相关者利益的外在保护。内部控制需要不断地与管理控制融合,进一步加强对关键风险点的控制,从而达到自我内化的效果。信息技术提高了其内化的能力,通过制度、组织、流程、信息以及风险五条路径影响着内部控制,进而影响内部控制的执行效果。
Interior control, as a control system integrated with control in advance,in the event and after the event, is in- dependent of the management and control system the enterprise owns itself and serves as an external protection to the benefit of stakeholders. And the interior control needs to be constantly integrated with that management and control system and to be further improved on the key risk control for the effect of self-internalization. Information technology makes interior control more competent in the internalization, and in turn makes influence on itself by five approaches of regulations, organizations, procedures, information and risk even on the effect of implementation.
出处
《安徽工业大学学报(社会科学版)》
2014年第3期29-31,共3页
Journal of Anhui University of Technology:Social Sciences
基金
安徽工业大学研究生创新研究基金(2013099)
关键词
信息技术能力
内部控制
作用机理
information technology ability
interior control
mechanism