基于层级结构的企业IT控制系统评价体系构建  

Establishment of Risk Assessment Framework for Company IT Control System that Based on Hierarchical Structure

作　　者：胡晓明[1,2] 

机构地区：[1]南京财经大学会计学院,210046 [2]江苏大学财经学院,212013

出　　处：《会计研究》2012年第5期44-49,93-94,共6页Accounting Research

基　　金："江苏高校优势学科建设工程资助项目"的支持

摘　　要：IT控制是适用于所有IT服务活动的控制过程,是一个自上而下、目标驱动的结构。本文将IT控制分为治理层、管理层和业务层等三个层级,基于层级结构、风险分解构建IT控制评价体系。评价过程包括业务层评价和企业层评价两大两部分,从低层级的IT流程到高层级的战略目标,逐级逐层迭代评价。IT control is applicable to all activities of the control process of IT services,which is a top-down and Goal-driven structure.IT control can be divided into three layers:management layer,Technical management layer,operation process layer.The construction of IT control risk assessment system is based on hierarchical structure and risk decomposition.Assessment process includes individual assessment and complex assessment,with the strategic objectives of assessment transfered from lower hierarchy to high hierarchy,to realize assessment layer by layer.

关 键 词：IT控制 层级结构 系统评价 

分 类 号：F270.7[经济管理—企业管理] F224[经济管理—国民经济]