1. What is the internal control system of information technology?
The internal control system of information technology refers to a series of systems, policies and measures adopted by organizations to protect and manage information technology resources and ensure the reliable operation of information systems, information security and compliance.
2. The concept and purpose of internal control system
Internal control system is a series of systems and measures established within an organization to achieve effective operation and objectives, including risk management, control activities, information and communication, supervision and inspection. Its main purpose is to provide reasonable assurance to ensure that the organizational value is protected, the financial information is reliable and the compliance is maintained.
3. The content of internal control system of information technology
The internal control system of information technology mainly includes the following aspects:
IT strategy and planning: define the organization's IT strategy, planning and objectives, and formulate corresponding policies and procedures. IT asset management: comprehensively plan, purchase, use and maintain the organization's IT assets. Information technology risk management: identify, evaluate and manage various risks related to information technology, and formulate corresponding control measures.
IT operation and maintenance management: to ensure the normal operation and security of information systems, including hardware equipment maintenance, software upgrade, vulnerability repair, etc. Security management: ensure the security of information systems and data, including network security, access control, identity authentication, etc. Change management: manage and control the changes of information systems to ensure the compliance and controllable risks of changes.
Disaster recovery and business continuity management: establish corresponding disaster recovery and business continuity plans to ensure the availability and recovery of information systems in disaster events. Supervision and audit: supervise and audit the implementation of the internal control system of information technology, find problems and correct them in time.
Summary:
The purpose of the internal control system of information technology is to protect and manage information technology resources and ensure the reliable operation, information security and compliance of information systems. Its contents include IT strategy and planning, IT asset management, IT risk management, IT operation and maintenance management, safety management, change management, disaster recovery and business continuity management, and supervision and audit.