信息技术条件下的内部控制观

The View of the Internal Control Under the Information Technology Condition

信息技术条件下,企业的经营环境、业务活动、信息处理过程都发生了变化。本文旨在以内部控制的基本目标为基础,分别从内部控制的几个方面阐述信息技术条件下新的内部控制观,并对传统上集中的、基于符合性的控制结构与这种新的开放的、重质量的控制结构进行比较。

In the case of Information technology, business's surroundings, operations and information process have taken change greatly. This article focuses on a new point of internal control in IT on the base of internal control's basic aims. And comparisons are made between the contentional internal control structure-concentrated, based on conformity with the new internal control structure-open, quality emphasized.