| 信息化对内部控制的影响及内部审计应对 |
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| 引用本文： | 张跃胜. 信息化对内部控制的影响及内部审计应对[J]. 河南机电高等专科学校学报, 2008, 16(5): 82-84 |
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| 作者姓名： | 张跃胜 |
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| 作者单位： | 新乡学院,河南新乡,453000;江苏大学工商管理学院,江苏镇江,212013 |
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| 摘 要： | 随着企业信息化的不断发展，传统的内部控制模式面临着严峻挑战。文章系统分析了信息化对现代企业内部控制的影响，并从内部审计视角提出了解决问题的思路与对策。
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| 关 键 词： | 信息化 内部控制 内部审计 |
The Effects of Informationization on the Internal Controlling System of Enterprises and the Analysis of Internal Auditing Countermeasures |
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| ZHANG Yue-sheng. The Effects of Informationization on the Internal Controlling System of Enterprises and the Analysis of Internal Auditing Countermeasures[J]. Journal of Henan Mechanical and Electrical Engineering College, 2008, 16(5): 82-84 |
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| Authors: | ZHANG Yue-sheng |
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| Affiliation: | ZHANG Yue - sheng ( 1. Xinxiang University, Xinxiang 453000, China ;2. Jiangsu University, Zhenjiang 212013, China) |
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| Abstract: | With the continuous development of enterprise informationization, the traditional internal controlling system is facing a serious challenge. The paper analyzes the effects of informationization on the internal controlling system of modern enterprises, and puts forward some strategies and countermeasures to solve these problems in the internal auditing way. |
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| Keywords: | informationization internal controlling internal auditing |
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