摘要
本文从能力的视角对IT控制进行了分析,给出了IT控制能力的定义,并提出了IT控制能力的层次结构模型:基础层、实施层和学习层。模型的三层结构明确指出了各层能力的构成、角色和作用,便于组织深入了解自身IT控制能力的状况和提升途径,使组织能不断获得适应环境变化的能力与资源,从而具有持续的竞争优势。
In this paper, the IT control is analyzed from the perspective of capability, and the layer structure model of IT control capability is put forward, which include fundamental layer, implementation layer and study layer, the triple-layered structure model of the IT control capability clearly indicates the structure, role and function of each layer. The model facilitates the organization to realize the current situation of IT control capability and the approach of improving IT control capability. It enables the organization to acquire the capability to cope with the change of environment and maintain constant competitive advantage.
出处
《审计研究》
CSSCI
北大核心
2009年第5期40-44,共5页
Auditing Research
关键词
IT控制
能力
IT控制能力
IT control, capability, IT control capability
