企业内部控制规范与IT内部控制有什么关系？

Risk management in the IT industry

Every organization has a mission In this digital era, as organizations use automated information technology (IT) systems to process their information for better support of their missions, risk management plays a critical role in protecting an organization’s information assets, and therefore its mission, from IT-related risk

Risk management is the process that allows IT managers to balance the operational and economic costs of protective measures and achieve gains in mission capability by protecting the IT systems and data that support their organizations’ missions This process is not unique to the IT environment; indeed it pervades decision-making in all areas of our daily lives

An effective risk management process is an important component of a successful IT security program The principal goal of an organization’s risk management process should be to protect the organization and its ability to perform their mission, not just its IT assets Therefore, the risk management process should not be treated primarily as a technical function carried out by the IT experts who operate and manage the IT system, but as an essential management function of the organization

So, who should be involved in risk management of an organization

Personnel who should support and participate in the risk management process are:-

• Senior Management Senior management, under the standard of due care and

ultimate responsibility for mission accomplishment, must ensure that the necessary resources are effectively applied to develop the capabilities needed to accomplish the mission They must also assess and incorporate results of the risk assessment activity into the decision making process An effective risk management program that assesses and mitigates IT-related mission risks requires the support and involvement of senior management

• Chief Information Officer (CIO) The CIO is responsible for the agency’s IT

planning, budgeting, and performance including its information security components Decisions made in these areas should be based on an effective risk management program

• System and Information Owners The system and information owners are responsible for ensuring that proper controls are in place to address integrity, confidentiality, and availability of the IT systems and data they own Typically the system and information owners are responsible for changes to their IT systems The system and information owners must therefore understand their role in the risk management process and fully support this process

• Business and Functional Managers The managers responsible for business

operations and IT procurement process must take an active role in the risk

management process These managers are the individuals with the authority and

responsibility for making the trade-off decisions essential to mission accomplishment Their involvement in the risk management process enables the achievement of proper security for the IT systems, which, if managed properly, will provide mission effectiveness with a minimal expenditure of resources

• ISSO Information System Security Officer and computer security officers are responsible for their organizations’ security programs, including risk management Therefore, they play a leading role in introducing an appropriate, structured methodology to help identify, evaluate, and minimize risks to the IT systems that support their organizations’ missions

• IT Security Practitioners IT security practitioners (eg, network, system,

application, and database administrators; computer specialists; security analysts;

security consultants) are responsible for proper implementation of security

requirements in their IT systems As changes occur in the existing IT system

environment (eg, expansion in network connectivity, changes to the existing

infrastructure and organizational policies, introduction of new technologies), the IT

security practitioners must support or use the risk management process to identify and assess new potential risks and implement new security controls as needed to

safeguard their IT systems

• Security Awareness Trainers (Security/Subject Matter Professionals) The

organization’s personnel are the users of the IT systems Use of the IT systems and

data according to an organization’s policies, guidelines, and rules of behavior is critical to mitigating risk and protecting the organization’s IT resources To minimize risk to the IT systems, it is essential that system and application users be provided with security awareness training Therefore, the IT security trainers or security/subject matter professionals must understand the risk management process so that they can develop appropriate training materials and incorporate risk assessment into training programs to educate the end users

Most organizations have tight budgets for IT security; therefore, IT security spending must be reviewed as thoroughly as other management decisions A well-structured risk management methodology, when used effectively, can help management identify appropriate controls for providing the mission-essential security capabilities

Risk management encompasses three processes: risk assessment, risk mitigation, and evaluation and assessment

Risk assessment is the first process in the risk management methodology Organizations use risk assessment to determine the extent of the potential threat and the risk associated with an IT system throughout its SDLC (System Development Life Cycle) The risk assessment methodology encompasses nine primary steps, which are

• Step 1System Characterization

• Step 2Threat Identification

• Step 3Vulnerability Identification

• Step 4Control Analysis

• Step 5Likelihood Determination

• Step 6Impact Analysis

• Step 7Risk Determination

• Step 8Control Recommendations , and

• Step 9Results Documentation

Risk mitigation, the second process of risk management, involves prioritizing, evaluating, and implementing the appropriate risk-reducing controls recommended from the risk assessment process

When control actions must be taken, the following rule applies:

Address the greatest risks and strive for sufficient risk mitigation at the lowest cost, with minimal impact on other mission capabilities

The following risk mitigation methodology describes the approach to control implementation:

• Step 1Prioritize Actions

Based on the risk levels presented in the risk assessment report, the implementation

actions are prioritized

• Step 2Evaluate Recommended Control Options

The controls recommended in the risk assessment process may not be the most

appropriate and feasible options for a specific organization and IT system The objective is to select the most appropriate control option for minimizing risk

• Step 3Conduct Cost-Benefit Analysis

To aid management in decision making and to identify cost-effective controls, a cost benefit analysis is conducted

• Step 4Select Control

On the basis of the results of the cost-benefit analysis, management determines the

most cost-effective control(s) for reducing risk to the organization’s mission The

controls selected should combine technical, operational, and management control

elements to ensure adequate security for the IT system and the organization

• Step 5Assign Responsibility

Appropriate persons (in-house personnel or external contracting staff) who have the

appropriate expertise and skill-sets to implement the selected control are identified,

and responsibility is assigned

• Step 6Develop a Safeguard Implementation Plan

During this step, a safeguard implementation plan (or action plan) is developed The plan should, at a minimum, contain the following information:

– Risks and associated risk levels

– Recommended controls

– Prioritized actions (with priority given to items with Very High and High risk

levels)

– Selected planned controls (determined on the basis of feasibility, effectiveness,

benefits to the organization, and cost)

– Required resources for implementing the selected planned controls

– Lists of responsible teams and staff

– Start date for implementation

– Target completion date for implementation

–Maintenance requirements

• Step 7Implement Selected Control(s)

Depending on individual situations, the implemented controls may lower the risk

level but not eliminate the risk

In implementing the above recommended controls to mitigate risk, an organization should consider technical, management, and operational security controls, or a combination of such controls, to maximize the effectiveness of controls for their IT systems and organization Security controls, when used appropriately, can prevent, limit, or deter threat-source damage to an organization’s mission

And now we come to the last process but not the least, EVALUATION AND ASSESSMENT

In most organizations, the network itself will continually be expanded and updated, its components changed, and its software applications replaced or updated with newer versions In addition, personnel changes will occur and security policies are likely to change over time These changes mean that new risks will surface and risks previously mitigated may again become a concern Thus, the risk management process is ongoing and evolving

To put in a nutshell, a successful risk management program will rely on

(1) senior management’s commitment;

(2) the full support and participation of the IT team ;

(3) the competence of the risk assessment team, which must have the expertise to apply the risk assessment methodology to a specific site and system, identify mission risks, and provide cost-effective safeguards that meet the needs of the organization;

(4) the awareness and cooperation of members of the user community, who must follow procedures and comply with the implemented controls to safeguard the mission of their organization; and

(5) an ongoing evaluation and assessment of the IT-related mission risks

Thank you very much for your attention!

上述内容的大体意思如下：

1、2、3 段：数字化时代，企业和组织的运作已离不开IT系统，因此对它的风险管理变得非常重要。风险管理就是找到维护系统安全与费用开销平衡的手段。一个有效的风险管理是维护系统的安全 *** 作来完成企业的目标而不是仅仅维护IT资产；因此必须将它视为一个主要的管理功能来对待。

4、5、6段：这里列举与风险管理挂钩的人员与部门，并强调要有良好的方法来发挥有限的管理预算，才能有效地达到目的。

7、8、9、10、11段：IT风险管理涵盖三大步骤：风险评估、风险缓解及评价与判断。风险评估通过9个步骤来判定在IT系统的发展寿命周期中的所有风险和其严重性，然后做出控制选择。风险缓解是阐述如何以最低的花费来达到最高的效果，这里列举了7个步骤。第三就是评价与判断；随着时间的转移，多数企业的网络都会扩容或更新，软硬件也会更换或升级，人员的调整及安全措施的改变，这些都会产生新的风险。因此，风险管理是永无休止和不停进展的。

12段：最后总结，一个成功的风险管理计划有5个重点：1高层的决心；2IT队伍的全力支持及参与；3风险评估队的专业能力；4 使用人员按规定 *** 作；5 不停的对IT风险作评估与判断。

参考资料：

技术类：

市面上所有主流ERP系统的基本原理和实现机制，包括但不限于SAP、Oracle ERP、用友、金蝶等。

所有主流的 *** 作系统和数据库的基本原理和 *** 作，包括但不限于BD2、Oracle、SQL Server、mySQL、Linux、Unix、Windows等。

审计和会计的部分知识和理论，包括但不限于不同行业的收入确认准则、成本会计、内部控制相关的所有内容、整体审计流程等。

证监会、银监会、保监会对下属企业的IT风险管理和审计指引。

国际上主流的最佳实践和标准，包括但不限于Cobit 41以后的版本、COSO、ISO 2700X、巴塞尔协议、萨班斯法案等。

不同行业的行业风险、舞弊风险以及证监会审核的重点关注点，比较重要的有游戏企业的收入确认和异常账号筛选方法、电子商务、直播、互联网广告、在线教育等新兴互联网行业的收入完整性和准确性验证方法。

不同行业的业务流程(包括但不限于采购、生产、销售、人力资源、信息系统、财务报告、固定资产、无形资产等)标准做法、风险点及常见控制方法。

ITGC、AC、Journal Entries Testing等的测试方法和内容。

随时学习更新的各种法律法规，包括但不限于审计准则、会计准则、网络安全法、各种内控相关的标准，能够从各种法律法规的更新中识别出可以提供的服务和衍生新的业务。

其他小众的业务要活学活用了。

非技术类的内容有：

商务写作能力，包括但不限于底稿、审计报告、咨询报告、管理建议书、标书、服务建议书等的编写；

演讲能力：竞标、项目启动会、项目离场会、证监会沟通等都要用到。

项目管理能力：商业谈判、竞标、业务约定书签订、人员排班、项目整体计划、测试计划、访谈计划、项目内成员沟通、重大事项解决、质量复核沟通、项目底稿和报告编写和审阅、报告出具、发票开具、客户催款等。

管理能力：能够带领团队克服各种困难开心的完成任务就是目标，这点很难。

沟通能力：理解项目需求、引导合伙人和客户的预期、难点事项沟通解决、能和券商、客户、律师、财审团队有效沟通、主动沟通了解下属员工的想法和难处、主动沟通和思考领导的需求。要能跟客户的董事长、CEO、CFO、CIO、COO等各种O和部门负责人谈笑风生。

英语读写能力：现在跟老外客户和国外同仁的电话会议非常多，在会议上能有效沟通；可以出国完成项目；级别高了以后会有各种国际会议。

逻辑思考能力：在项目和各种事情错综复杂的情况下能冷静思考、认真观察、仔细调查，寻找最优解决方案。

市场宣传能力：对咨询类项目、法务鉴证类项目会制作各种宣传资料，有能力参加各种峰会和论坛并且发言，同时要不漏声色地加入各种软文和推广自己的业务。

发送给你10来篇相关论文了（网易和qq邮箱都发了），查收下哈~ 希望对你有帮助！

以后还需要检索论文的话可以再向我或者其他举手之劳队员提问哦，举手之劳助人为乐！

——百度知道 举手之劳团队 队长：晓斌11蓝猫

以下解答摘自谷安天下咨询顾问发表的相关文章：

企业内部控制基本规范包含的五要素框架：

（一）内部环境。内部环境是影响、制约企业内部控制建立与执行的各种内部因素的总称，是实施内部控制的基础。内部环境主要包括治理结构、组织机构设置与权责分配、企业文化、人力资源政策、内部审计机构设置、反舞弊机制等。

（二）风险评估。风险评估是及时识别、科学分析和评价影响企业内部控制目标实现的各种不确定因素并采取应对策略的过程，是实施内部控制的重要环节。风险评估主要包括目标设定、风险识别、风险分析和风险应对。

（三）控制措施。控制措施是根据风险评估结果、结合风险应对策略所采取的确保企业内部控制目标得以实现的方法和手段，是实施内部控制的具体方式。控制措施结合企业具体业务和事项的特点与要求制定，主要包括职责分工控制、授权控制、审核批准控制、预算控制、财产保护控制、会计系统控制、内部报告控制、经济活动分析控制、绩效考评控制、信息技术控制等。

（四）信息与沟通。信息与沟通是及时、准确、完整地收集与企业经营管理相关的各种信息，并使这些信息以适当的方式在企业有关层级之间进行及时传递、有效沟通和正确应用的过程，是实施内部控制的重要条件。

（五）监督检查。监督检查是企业对其内部控制的健全性、合理性和有效性进行监督检查与评估，形成书面报告并做出相应处理的过程，是实施内部控制的重要保证。

相应的，IT内部控制框架也应对于企业内部控制的五要素框架：

（一）IT内部控制环境。内部环境在企业IT领域的体现是IT的内部控制环境，同样IT内部控制环境是实施IT内部控制的基础。主要包括IT治理架构、IT组织与职责，IT决策机制，IT合规与IT审计等。

（二）IT风险评估。企业信息化带来的IT风险已经成为企业风险管理的主要方面。风险评估主要包括目标设定、风险识别、风险分析和风险应对。IT目标设定可以理解为IT战略与IT规划，IT风险识别与分析应对包括对信息资产的风险、IT流程的风险以及应用系统的风险识别分析与应对。

（三）IT控制措施。针对风险评估的结果，在IT方面需要实施具体的IT控制措施，包括IT技术类控制措施，如防火墙、防病毒、入侵检测、身份管理、权限管理等，以及IT管理类控制措施，包括各类IT管控制度与流程，如开发管理、项目管理、变更管理、安全管理、运营管理、职责分离，授权审批等。

（四）信息与沟通。在IT领域也需要明确具体的IT管理制度和沟通机制，建立服务台与事件管理程序，及时传达企业内部层级之间和与企业外部相关的信息。

（五）监督检查。需要建立IT内部控制体系的审核机制，评价IT控制的有效性。通过IT技术手段如日志、监控系统、综合分析平台等，和管理手段如内部IT审核、管理评审、专项检查等措施，不断改进企业的IT内部控制。

综合分析IT内部控制的组件，谷安天下将IT的控制分为三个层面：

（一）公司层控制。在公司层面建立IT治理架构，完善IT组织与职责，制定IT决策机制，实行IT人员绩效考核，加强IT合规与IT审计。

（二）流程与应用层控制。分析企业业务流程与活动，在企业业务流程、应用系统层面与通用IT流程层面建立控制，重点关注与财务报表相关的各种业务与应用系统的技术控制与流程控制。

（三）资源层控制。针对企业业务运作所依赖的各类信息资产和IT资源，分析具体每个资源点的风险，建立风险控制措施。

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