| At present, four major telecom operators of China have entered into capital market in the U.S. successfully. Along with constant improvement of the level of information in telecommunication enterprises, Business processes become increasingly dependent on IT processes,so to improve internal control IT is not only the requirements of the Sarbanes-Oxley Act, but also the needs of their own development.In the telecom operators, income-related information systems are related to production, marketing and many other areas, so income-related information systems includes large number of risk control points which lead to enormous costs. But how to assess the corresponding risks effectively and how to identify priority of all risks lacks of effective theory.This paper devides income-related information systems into Data collecting system, billing systems, Settlement system and Operation and account system, and uses flow chart to identify and simplify the risk points under the guidance of the eTOM. Then risk assessment model of income-related information systems is constructed in accordance with accounting principles and risk management theory. The proposed model was empirically evaluated using survey data collected from 185 Respondents. Overall, the results reveal that the first-stage rating, Payment and Call detail record (CDR) collection and format have the most Enormous impact on the income. There are 3 major results in this paper as listed below:1) Summarizing the authority theoretic and literature in the fields of risk management, risk identification and risk assessment; syudying the process of generating income and how to define related information systems.2) Under the guidance of ETOM, deviding three of the most essential processes associated with the FAB into the following 10 stages, Opening an account, Credit controling, Call detail record (CDR) collection and format, the first-stage rating, Roaming process, the second-stage rating, Bill discount, Billing, Payment, and Settlement.3) The establishment of risk assessment model of income-related information systems, using survey, data analysis methods to find the conclusions, including the contribution sort of distortion of various risk incidents towords the income, and giving recommendations about the corresponding risk control. |
