我在內(nei)控(kong)(kong)(kong)培訓中(zhong)(zhong)講過(guo),可以借助信息化(hua)系(xi)(xi)統(tong)(tong)加強內(nei)部控(kong)(kong)(kong)制體(ti)系(xi)(xi)的(de)(de)(de)落地,保障實施的(de)(de)(de)效(xiao)果。有(you)學(xue)員就問說(shuo),我們公司(si)的(de)(de)(de)內(nei)部控(kong)(kong)(kong)制系(xi)(xi)統(tong)(tong)已經(jing)上了(le)(le)(le)好(hao)幾(ji)年了(le)(le)(le),供(gong)應商說(shuo),對于違(wei)法違(wei)規(gui)經(jing)營這種情(qing)況,系(xi)(xi)統(tong)(tong)會亮燈(deng),但是(shi)這幾(ji)年下來(lai)(lai)一直也(ye)沒有(you)亮過(guo)燈(deng),可是(shi)審(shen)計(ji)機構審(shen)計(ji)的(de)(de)(de)時候,每次都會提出(chu)若干的(de)(de)(de)問題,而且還(huan)很嚴(yan)重(zhong),是(shi)不是(shi)信息系(xi)(xi)統(tong)(tong)控(kong)(kong)(kong)制這件事本身就不靠譜。深(shen)入(ru)交流(liu)之(zhi)后才知道,原來(lai)(lai)他們上了(le)(le)(le)所謂內(nei)部控(kong)(kong)(kong)制系(xi)(xi)統(tong)(tong),嚴(yan)格(ge)意義上來(lai)(lai)說(shuo),充其量能算一個內(nei)部控(kong)(kong)(kong)制的(de)(de)(de)數據(ju)庫系(xi)(xi)統(tong)(tong)。也(ye)就是(shi)說(shuo)只是(shi)把梳理出(chu)來(lai)(lai)的(de)(de)(de)各個環節的(de)(de)(de)風(feng)險(xian)點輸入(ru)到了(le)(le)(le)管理軟(ruan)(ruan)件當(dang)中(zhong)(zhong)。但是(shi)采購銷售什么資金預算、合同管理各方面的(de)(de)(de)業(ye)務活動流(liu)程都沒有(you)嵌入(ru)到軟(ruan)(ruan)件當(dang)中(zhong)(zhong)。業(ye)務都沒有(you)進系(xi)(xi)統(tong)(tong),那你系(xi)(xi)統(tong)(tong)憑什么去進行去控(kong)(kong)(kong)制呢?系(xi)(xi)統(tong)(tong)又(you)知道哪些該(gai)(gai)控(kong)(kong)(kong),哪些不該(gai)(gai)控(kong)(kong)(kong)呢。
所以說(shuo)要(yao)(yao)(yao)想實現(xian)內(nei)部控制(zhi)的信息化的自動(dong)(dong)控制(zhi),那首先要(yao)(yao)(yao)保(bao)證業(ye)務活動(dong)(dong)進(jin)系(xi)統,然(ran)后業(ye)務流(liu)程(cheng)的關鍵環(huan)節的內(nei)部控制(zhi)規則(ze)要(yao)(yao)(yao)嵌入到系(xi)統當(dang)中,把規則(ze)IT化,再然(ran)后就(jiu)是要(yao)(yao)(yao)維護管(guan)理(li)規則(ze)以及IT系(xi)統運(yun)行(xing)的嚴肅性,減(jian)少(shao)人(ren)為在過程(cheng)當(dang)中的干預(yu)。只有(you)做到了這幾點,你的運(yun)行(xing)管(guan)理(li)的IT化才真(zhen)正能取得實質性的管(guan)理(li)效果,否則(ze)其實就(jiu)會是一種擺設,徒有(you)其表中看不(bu)中用。
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