基于COBIT框架的电信企业信息技术内部控制体系研究  

Research on IT Internal Control System Based on COBIT Framework in Telecom Industry

作　　者：谢羽霄[1] 邱晨旭[1] 

机构地区：[1]中国电信股份有限公司上海研究院,上海200122

出　　处：《电信科学》2009年第7期30-35,共6页Telecommunications Science

摘　　要：本文以信息系统审计与控制协会(ISACA)发布的IT内部控制目标(COBIT)框架为理论基础,结合国内运营商信息技术内部控制的现状,提出了系统构建电信企业信息技术内部控制体系的方法,设计了基于COBIT框架的信息技术内部控制体系,并对其实施策略和应用前景进行了探讨。The main aim of this paper is to research on applications of IT internal control considering the specialty in telecommunication industry. Firstly, this paper introduces the background of construction of IT internal control system of the domestic telecom operator. Secondly, this paper depicts amply the COSO framework and COBIT framework and how to establish an IT internal control system with these two frameworks. This paper provides references for telecommunication industry to establish IT internal control system.

关 键 词：COBIT 电信企业 信息技术 内部控制 

分 类 号：F239.1[经济管理—会计学] TP3[经济管理—国民经济]