论文部分内容阅读
针对信息化环境的特点,应构建针对信息系统中的内部控制进行监控的持续监控(CM)系统的基本目标、约束条件、构成要素和质量特征。CM系统的基本目标就是如实提供关于信息系统中的内部控制设计和运行有效性的信息,为内部控制评价人员对内部控制进行补充、修改或废止等决策提供信息支持。CM系统的构成要素包括监控环境、标准设定、监控活动、信息与沟通、专项评价。CM系统的质量特征包括有用性和易用性,每个特征又进一步分为若干次级质量特征。
In view of the characteristics of information environment, the basic objectives, constraints, components and quality characteristics of the continuous monitoring (CM) system for monitoring the internal control in the information system should be established. The basic goal of the CM system is to truthfully provide information on the design and operation of the internal control system in the information system and to provide information support to internal control evaluators in making decisions such as supplementing, revising or abolishing internal control. CM system components include monitoring environment, standard setting, monitoring activities, information and communication, special evaluation. The quality characteristics of the CM system include usefulness and ease of use, and each feature is further divided into several sub-quality features.