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本文在会计管理信息化的ISCA模型基础上,从当前我国会计管理信息化发展中面临的问题出发,结合国际上IT治理方面的理论和方法,从IT治理的视角对ISCA模型进行了解析,认为当前我国会计管理信息化应从注重技术和设备转向注重提高治理水平、重视总体规划和组织保证;解析了建立信息系统内部控制制度的内涵、主体和依据,从信息化流程和会计审计流程两个角度较全面地介绍并辨析了当前主要的相关规范或标准,提出企业实施标准认证是完善信息系统内部控制制度的重要途径;区分了信息系统审计的三大主体并明确了各主体工作的相关重点。
Based on the ISCA model of accounting information management and the current problems in the development of accounting information management in our country, this paper analyzes the ISCA model from the perspective of IT governance based on the theories and methods of IT governance in the world. At present, the accounting information management in our country should shift from focusing on technology and equipment to paying attention to raising the level of governance, attaching importance to the overall planning and organization guarantee. It also analyzes the connotation, main body and basis of establishing the internal control system of information system. From the two aspects of information process and accounting audit process It introduces and deciphers the main relevant norms and standards more comprehensively and puts forward that it is an important way to improve the internal control system of information system that enterprises implement standard certification. It distinguishes the three major subjects of information system audit and clarifies the relevant key points of each subject work.