The integrated framework for internal control based on service-oriented architecture (SOA)

被引：0

作者：

Niu Y. ^{[1
]}

机构：

[1] Accounting department, Shandong Financial Institute, JiNan

来源：

Advances in Information Sciences and Service Sciences | 2011年 / 3卷 / 08期

关键词：

Internal control; Service-oriented architecture; SOA governance;

D O I：

10.4156/aiss.vol3.issue8.34

中图分类号：

学科分类号：

摘要：

A variety of the IT sourcing forms nowadays used by firms have brought out the concern for internal control. Service-oriented architecture (SOA), a modern information system architecture strategy, as the latest IT sourcing method, brings new challenges for internal control. This paper does the research of the nature characteristics of SOA and changes of internal control under SOA according to five components of COSO. Furthermore, for building effective internal control, an integrated framework of SOA governance is put forward.

引用

页码：275 / 282

页数：7

共 22 条

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