【摘要】 信息技术对企业内部控制系统的五个基本要素均产生较大影响:企业组织结构趋向扁平化成为可能,控制小组成为企业实行自我控制最佳的控制方式,企业控制边界加大;扩大了风险控制的范围,带来了企业员工科学行使其决策权的风险,同时也给企业提供了控制风险的工具;增加了内部控制的难度和复杂性;企业信息系统很容易遭受非法侵扰;企业内部控制成为一种人机结合的控制模式。更多还原

【Abstract】 Information technology is believed to produce considerable influence on all of the five basic elements of an enterprise’ s internal control system: (1 ) "Horizontalization" of the enterprise’ s organizational structure is possible, the control group becomes the best form of the enterprise’ s autonomous control and the enterprise’s control limit is expanded; (2) The range of risk control is enlarged, which increases the risk of the enterprise staff’s involvement in decision-making and meanwhile provides an instrument for risk control; (3) The difficulty and complexity of internal control increases; (4) The enterprise information system gets vulnerable to illegal intervention; (5)The enterprise’ s internal control takes the form of man-machine model.更多还原