整合资源构建“地质调查事业单位内部控制管理信息系统”初探

Discussion on integrating resources to build “geological survey institutions internal control management information system”

为应对审计全覆盖的发展趋势,适应《行政事业单位内部控制规范(试行)》要求,对照有效内部审计的八条关键特征,本文在梳理现有经济管理信息系统的结构、功能及地质单位财务管理制度的基础上,提取和补充相关指标,通过进一步调研和确认内控需求,架构适合地质调查事业单位的内控体系和风险管控信息系统,初步探索提出了思维软件化的地质调查事业单位内部控制管理信息系统解决方案。

On the basis of researching structure ,function and geological units of the financial management system of economic management information system ,this paper extracts and supplements some related indicators to deal with the full coverage development trend of the audit and to adapt to the administrative institutions internal control standard (trial) .Through further research and confirm the internal control requirements ,established the internal control system and risk control of information system of geological survey institution .This article put forward solutions for geological survey institutions internal control management information system .