综合大型企业集团的IT风险管理和审计课题研究报告  

Research on IT risk management and auditing of large-scale enterprise groups

作　　者：吴永林 WU Yonglin(Jiangsu SOHO Holding Group Co., Ltd., Nanjing 210012, China)

机构地区：[1]江苏省苏豪控股集团有限公司,江苏南京210012

出　　处：《纺织报告》2019年第5期33-40,43,共9页

摘　　要：由于综合大型企业所处经营环境日益复杂,使IT风险成为信息技术时代较为突出的风险之一。IT风控是IT治理中的风险管理,风险控制的三道防线将直接影响企业的生存和发展。IT审计一般分为组织层面的IT审计、一般控制的IT审计和应用控制的IT审计,有效的IT审计是IT治理的双重保证。Due to the increasingly complex operating environment of large-scale enterprises, IT risk has become one of the more prominent risks in the information technology era. IT risk control is risk management in IT governance. The three lines of defense for risk control will directly affect the survival and development of enterprises. IT audits are generally divided into IT audits at the organizational level, IT audits under general control, and IT audits with application controls. Effective IT auditing is a double guarantee of IT governance.

关 键 词：综合大型企业集团 IT风险管理 IT审计 

分 类 号：F272.3[经济管理—企业管理]