【摘要】 内部控制系统在内部控制理论转化为实践应用过程中的作用不言而喻,但目前有关内部控制系统的构建,特别是基于现代信息技术的系统构建成果却较缺乏。本文贡献在于,依据专家系统的原理和理论,结合内部控制五要素及特征,提出内部控制专家系统的观念,论证了其建设的现实必要性和技术可行性,初步设计出一个基于知识库的内部控制专家系统模型,建立了一套基于工作分解结构方法、XML/XBRL和知识库技术的系统构建方法,并通过一个内部控制系统建设案例对文中模型及建构方法予以初步应用示例,以期推进我国企业内部控制系统建设由理论研究转向指导实践的进程。更多还原

【Abstract】 It is obvious that the internal control system is very important in the internal control framework because it turns ideas into actions. But researches on how to build an internal control system are not so fruitful, especially basing on the modern IT technology. Firstly, this paper introduces the concept of the internal control expert system (ICES).Next, ICES’s benefits and feasibilities have been analyzed. Then, depending on the expert system theory, a theory model has been issued as well as methods about how to build and improve ICES have been explained. These methods are based on WBS, knowledge-base management and XML/XBRL technologies. Finally, in order to explain the model and methods, a practical internal control case has been exampled and analyzed. It is hoped that this paper could push the transfer from theories to practices.更多还原