企业内部控制规范把上市公司的内部控制建设情况纳入上市公司日常监管的范围,这意味着公司透明度的信息披露范围扩大到了企业的内部控制。我国几大通信运营商多已成为上市公司,构建IT内部控制体系是提高公司信息透明度的必由之路。本文从提高公司信息透明度的视角入手,借鉴我国通信运营企业的经验,谈谈如何构建支持业务战略和业务流程的IT内部控制体系。一、通信运营企业构建IT内部控制体系的思路电信企业本身对信息系统的依赖程度较高,IT系统几乎覆盖了企业的所有运营行为,也就是说,绝大部分经营是由IT承载的,内部控制较大程度上是嵌入到IT系统中的。因此,无论是从内部管理的需要出发,还是从满足外部监管 The internal control standard of the company incorporates the internal control construction of the listed company into the daily supervision of the listed company, which means that the disclosure scope of the company’s transparency is extended to the internal control of the enterprise. Several major telecom operators in our country have become listed companies. Building an internal control system of IT is the only way to improve the transparency of a company’s information. This article starts from the perspective of improving the company’s information transparency and draws lessons from the experience of China’s telecom operators to talk about how to build an IT internal control system that supports business strategy and business processes. First, telecommunications operators to build IT’s internal control system Telecom companies themselves rely on the high degree of information systems, IT systems cover almost all business operations, that is, most of the business is carried by IT, internal Control is largely embedded in the IT system. Therefore, whether from internal management needs, or from outside to meet regulatory requirements