Control System Of Acquisition Cycle In The Network Circumstance

Internal control is a significant part of an organization. The soundness of anorganization highly depends on a strong and effective internal control. With thedevelopment of network and information technology, traditional control system hasnot been enough in respect that structure and operation flow of organizations havechanged a lot, so it is necessary to design a new control system in the networkcircumstance. The whole control system can be divided to several sub control systemsaccording to operation cycles, and this thesis focuses on the acquisition andexpenditure cycle. We intend to design the new control system based on case analysis and traditionalcontrol system, so we selected two enterprises with e-commerce and did fieldresearch, which makes sure the new control system we designed is practical.The first part introduces why we did this research;in the second part of this thesis,we review the definition of the control, COSO and COBIT;then we describe somenew characters in the network circumstance. The fourth part is case analysis;The fifthpart is the emphases of the thesis, we design a new control system of acquisition andexpenditure cycle which includes control issues, potential risks, control objectives,control flows and control policies. After thorough analysis, we conclude that the new control system have fivecharacters: traditional separations of factions weaken and some new separations offactions appear;the emphases of control change;control efficiency is improved;realtime control becomes feasible;pay more attention to technology control and useraccess control. At last, we suggest that at present domestic enterprises should adjustand improve the control system we designed according to their practical conditions inorder to construct the most suitable control system.