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dc.contributor.advisor庄明来
dc.contributor.author方耀
dc.date.accessioned2016-02-23T01:05:16Z
dc.date.available2016-02-23T01:05:16Z
dc.date.issued2015-07-09 16:51:16.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/95519
dc.description.abstract信息技术(InformationTechnology,以下简称IT)内部控制是企业内部控制的有机组成部分,是由董事会、监事会、经理层和全体员工,针对信息系统实施的控制,以合理地保证企业内部控制目标的实现。它对企业内部控制目标、要素等方面造成了重大影响。随着IT在企业中得到越来越广泛的应用,为防范其带来的风险,IT内部控制系统的建设、运行和评价引起越来越多的关注,并成为企业内部控制评价的重要内容。这要求企业持续改进IT内部控制评价体系,以实现内部控制目标。 本文首先分析了IT对内部控制带来的影响、IT内部控制的重要性,以及IT内部控制目标和评价体系的特点。在考察国内外的相关理论文献,以及现有与...
dc.description.abstractInformation Technology (hereinafter referred to as IT) internal control is an organic part of the enterprise internal control, and it is operated targeted at information system by the board of directors, supervisory board, management and all other members of staff in order to ensure reasonably the realization of the enterprise internal control objectives. It had material effects on many aspects su...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=46655&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=51107
dc.subject企业
dc.subjectIT内部控制
dc.subject评价
dc.subjectenterprise
dc.subjectIT internal control
dc.subjectassessment
dc.title企业IT内部控制评价研究
dc.title.alternativeStudy on IT Internal Control Assessment of Enterprise
dc.typethesis
dc.date.replied2015-05-23
dc.description.note学位:会计硕士
dc.description.note院系专业:管理学院_会计硕士
dc.description.note学号:X2007157014


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