發(fā)布時(shí)間：2018-04-01 12:25

  本文選題：IT治理機(jī)制效能　切入點(diǎn)：IT治理風(fēng)險(xiǎn)　出處：《審計(jì)研究》2008年06期

【摘要】：本文以美國(guó)Carlson公司IT治理案例為起點(diǎn),以構(gòu)建企業(yè)IT治理風(fēng)險(xiǎn)審計(jì)框架為目的,運(yùn)用演繹和調(diào)查等方法對(duì)企業(yè)IT治理的內(nèi)容、機(jī)制、IT治理風(fēng)險(xiǎn)審計(jì)等相關(guān)內(nèi)容進(jìn)行規(guī)范性研究,搭建起企業(yè)IT治理風(fēng)險(xiǎn)審計(jì)的內(nèi)容框架,研究的結(jié)論是:對(duì)于企業(yè)客觀存在的IT治理風(fēng)險(xiǎn)應(yīng)該從IT治理機(jī)制構(gòu)建的初期、運(yùn)行過(guò)程中適時(shí)地對(duì)IT治理的運(yùn)行效能進(jìn)行審計(jì)分析評(píng)價(jià),實(shí)現(xiàn)IT治理的最大效能。
[Abstract]:This paper takes the case of IT governance of Carlson Company in America as the starting point, aiming at constructing the risk audit framework of enterprise IT governance, using deductive and investigation methods to conduct normative research on the content of enterprise IT governance, the mechanism of IT governance risk audit and other related contents. To build up the content frame of enterprise IT governance risk audit, the conclusion of the study is: for the objective existence of enterprise IT governance risk should be established from the initial stage of IT governance mechanism. In the process of operation, it timely carries on the audit analysis and the appraisal to the IT governance running efficiency, realizes the IT governance maximum efficiency.
【作者單位】： 東北財(cái)經(jīng)大學(xué)內(nèi)部控制與風(fēng)險(xiǎn)管理研究中心;
【分類號(hào)】：F239.4
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本文編號(hào)：1695585