当今,企业运营大多依靠信息系统的支持,而企业信息系统尤其是会计信息系统是否安全可靠已成为企业内部控制和风险防范的重要内容。对于上市公司来说,需要满足监管机构有关信息披露及内控管理等多方面的监管要求,而且政府及上市公司监管机构都已出台了对信息系统风险控制的法规,同时,信息系统审计组织也非常重视对信息 Nowadays, most enterprises rely on the support of information system, and whether the enterprise information system, especially the accounting information system is safe and reliable, has become an important part of internal control and risk prevention. For listed companies, regulatory agencies need to meet the regulatory requirements of information disclosure and internal control and other aspects, and the government and listed companies have introduced regulatory agencies risk control information systems regulations, the same time, the information system audit organizations are also very Emphasis on information