公司治理层面的信息系统内部控制探析——基于COBIT2019框架

Analysis on the Internal Control of Information System of Corporate Governance—Based on the COBIT2019 Framework

摘要: 随着信息技术的快速发展，信息系统在企业发展中的地位越来越重要，信息系统已经不再是企业的一个技术部门，而成为企业经营活动不可或缺的重要组成部分。COBIT2019框架是国际公认的信息系统治理框架，为企业信息系统治理提供参考。文本从公司治理层面探讨企业信息系统的治理要求，从企业风险优化和资源优化的视角，将信息系统与企业治理方法相结合，并与企业的战略目标保持一致，实现企业价值创造。

Abstract: With the rapid development of information technology, the status of information system in the development of enterprises is more and more important. Information system is no longer a tech-nical department of the enterprise and has become an indispensable part of business activities of enterprises. The COBIT2019 framework is an internationally recognized information system gov-ernance framework. It discusses internal control of information systems from the perspective of corporate governance, combines information systems with corporate governance methods from the perspective of risk optimization and resource optimization, and keeps consistent with the strategic objectives of the enterprise to achieve value creation.