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当今企业内部控制所面临的首要问题及其挑战是如何让内部控制的目标回归其本,实现从以遵循性目标为中心,向以资源优化配置及其控制有效性目标为中心的转变。构建嵌入业务流程的内部控制信息系统,可以有效解决目前内部控制面临的这一问题。
The primary problem facing the internal control of enterprises today and its challenge are how to get the goal of internal control back to its original status and shift from the goal of compliance to the goal of resource optimal allocation and control effectiveness. Building an internal control information system embedded in business processes can effectively solve the current problems facing internal control.