Study Of COBIT Model On Application Of Enterprise’s Internal Control

COBIT model is a theory framework of enterprise internal control under informationtechnology，which is one of the criteria about security and information technology thatthe most advanced in the word. It works by getting organization’s strategic objectivesand business goals into during job execution that can controlling the process to controlthe operational activities. This can play an extremely important role in setting on theinternal control of accounting information system for direct instruction, improvingand perfecting the internal management.Firstly, according to the internal control integrated framework in November2011(IC-IF) update project exposure draft ED, this paper comparisons with the oldframework, new ED marked changes, introduced China’s new trends in IT governanceand internal controls for new development; Secondly, analysis of the governancestructure of the COBIT model in theory and describes the theoretical framework ofCOBIT model; Further, prove the validity of this model;Thirdly, by choosing a typicalenterprises as cases of COBIT model case tests, and through a questionnaire surveyand interviews to conduct a comprehensive assessment of the internal control of theenterprise, we can conduct the model in the paper is rationalThe main conclusions of this paper:(1)Functional orientation of COBIT model caneffectively promote enterprise control target;(2)The COBIT model can optimizeenterprise management power configuration, and to guarantee the implementation ofthe internal control system by information sharing mechanism, power constraints andincentive mechanisms;(3)The empirical results show that in the case of A companyusing fuzzy comprehensive evaluation method, the COBIT model is a reasonable andfeasible IT internal control framework which can effectively improve the quality ofenterprise internal control.In order to make the COBIT model and the internal control of the enterprises developsmoothly, this paper puts forward some constructive suggestions on how to constructthe enterprise internal control under the condition of informationization at the end ofthe article...