IT全程嵌入式企业内部控制框架的构建

信息化与现代企业运营过程的高度结合,使得企业在追求价值创造和实现风险控制上已无法回避信息技术(IT)的影响。尤其在后金融危机时代,如何借助IT完善企业的内部控制体系,实现有效风险管理成为企业应对全球经济低谷的有效策略之一。IT全程嵌入式内部控制,是一种IT环境下的全面战略型内部控制理念,是将IT治理内嵌于企业内部控制整体框架的管理控制过程,该体系以基于企业风险管理的内部控制为框架依据,以风险控制和价值创造为导向,充分借助各项信息技术框架而构建。

Construction of End-to-End IT-Embedded Enterprise Internal Control Framework

Modern businesses cannot do without integrating information technology into their business operations to both maximize values and minimize risks.It is an effective strategy,particularly in the age of post-financial crisis,to improve the business's internal control system with the aid of IT technology so as to achieve their risk-management objectives and counter the global economic downturn.This paper puts forward an end-to-end IT-embedded enterprise internal control framework,which seeks to employ the lates...