摘要
我国管理信息化已成为一个时代的趋势,信息系统的进入对企业的影响是不言而喻的,瞬息变幻的市场中,企业在IT环境内部控制下如何更好的实施?文章从信息化对内控的影响,审视我国信息化内控现状和信息化给内控带来的风险,从人本的角度分析IT环境下以人为本实施内部控制的必要性和对策。
IT application management is a trend of the current times. The influence of the IT system on the enterprise is apparent. How should the internal control be carried out better？ This paper is intended to analyze the necessity and the coun- termeasure of internal control based on humanism, and looks at the influence of informatization on internal control, the current situation of informatized internal control as well as the risk from informatization.
出处
《广东外语外贸大学学报》
2012年第6期27-30,共4页
Journal of Guangdong University of Foreign Studies
