物联网环境下高校内部控制体系的构建

The Construction of the Internal Control System in Colleges andUniversities from the Perspective of Internet of Things

随着现代化信息技术尤其是近几年兴起的物联网技术的不断发展,绝大多数高校在内部管理中已经实现了全面的信息化。日益广泛应用的物联网技术,必然会对作为高校现代化建设及内部治理水平保障的内部控制体系带来一系列的影响及冲击。文章主要从分析物联网环境下高校内部控制构成五要素着眼,提出物联网环境下高校风险应对策略,进而优化高校内部控制活动的业务流程,以实现物联网环境下高校内部控制体系的构建。

With the continuous development of modern information technology,esp.the Internet of Things technology that has emerged in recent years,most colleges and universities have achieved comprehensive informationization in their internal management.With the extensive application of the Internet of things technology at college,it is bound to bring a series of impacts on the internal control system,which is the guarantee of the modernization construction and internal governance level of colleges and universities.Based on an analysis of the five elements of internal control at college in the context of the Internet of things,this paper proposes risk response strategies for colleges and universities in the Internet of things context,and optimizes the business process of internal control activities at college to realize the construction of their internal control system in such a context.