| 信息技术对企业内部控制要素的五大影响 |
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| 引用本文： | 郑洁,贺正楚.信息技术对企业内部控制要素的五大影响[J].广州大学学报(社会科学版),2005,4(10):23-25. |
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| 作者姓名： | 郑洁 贺正楚 |
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| 作者单位： | 1. 广州大学,广东,广州,510006
2. 中国社会科学院,北京,100732 |
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| 摘 要： | 信息技术对企业内部控制系统的五个基本要素均产生较大影响:企业组织结构趋向扁平化成为可能,控制小组成为企业实行自我控制最佳的控制方式,企业控制边界加大;扩大了风险控制的范围,带来了企业员工科学行使其决策权的风险,同时也给企业提供了控制风险的工具;增加了内部控制的难度和复杂性;企业信息系统很容易遭受非法侵扰;企业内部控制成为一种人机结合的控制模式。
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| 关 键 词： | 信息技术 内部控制要素 |
| 文章编号： | 1671-394X(2005)10-0023-03 |
| 修稿时间： | 2005年6月20日 |
A study of the five influences of information technology on the elements of an enterprise's internal control |
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| ZHENG Jie,HE Zheng-chu.A study of the five influences of information technology on the elements of an enterprise's internal control[J].Journal of Guangzhou University(Social Science Edition),2005,4(10):23-25. |
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| Authors: | ZHENG Jie HE Zheng-chu |
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| Abstract: | Information technology is believed to produce considerable influence on all of the five basic elements of an enterprise' s internal control system: (1 ) "Horizontalization" of the enterprise' s organizational structure is possible, the control group becomes the best form of the enterprise' s autonomous control and the enterprise's control limit is expanded; (2) The range of risk control is enlarged, which increases the risk of the enterprise staff's involvement in decision-making and meanwhile provides an instrument for risk control; (3) The difficulty and complexity of internal control increases; (4) The enterprise information system gets vulnerable to illegal intervention; (5)The enterprise' s internal control takes the form of man-machine model. |
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| Keywords: | information technology elements of internal control |
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