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一直以来,并没有统一的内部控制的概念,从不同的角度可以做出不同的定义。对内控控制的评价也相应有不同的角度和评价方法。我国评价指引规定的内部控制评价是指企业董事会或类似权力机构对内部控制的有效性进行全面评价、形成评价结论、出具评价报告的过程。可以看出,该定义指的是内部控制自我评价。本文也是基于这一论点进行论述。在不同阶段,企业信息化内部控制所处的阶段不同,企业的信息化内部控制评价体系的侧重点也会有所不同,但随着企业所处的经济环境的健康发展和企业信息化内部控制制度的完善,其信息化内部控制评价体系也会逐步完善并走向成熟。
There has been no uniform definition of internal control and different definitions can be made from different perspectives. The evaluation of internal control also has different perspectives and evaluation methods accordingly. The evaluation of internal control as stipulated in our evaluation guidelines refers to the process by which the board of directors or similar authorities conduct a comprehensive evaluation of the effectiveness of internal control and form the conclusion of the evaluation and issue the evaluation report. It can be seen that the definition refers to the internal control self-evaluation. This article is also based on this argument for discussion. In different stages, the stage of internal control of enterprise information is different, the emphasis of evaluation system of information internal control of enterprises will be different, but with the healthy development of the economic environment in which the enterprise is located and the internal control of enterprise information With the improvement of the system, the evaluation system of internal control of informationization will gradually be improved and mature.