CAJ | 학술논문

COBIT是目前国际上通用的信息系统审计的标准,它在商业风险、控制需要和技术问题之间架起了一座桥梁,以满足管理的多方面需要。投资项目库中的预算控制管理的水平与效果与投资项目的利益息息相关。随着信息化的普及,投资项目库中的预算控制管理信息化也迫在眉睫。
COBIT시목전국제상통용적신식계통심계적표준,타재상업풍험、공제수요화기술문제지간가기료일좌교량,이만족관리적다방면수요。투자항목고중적예산공제관리적수평여효과여투자항목적이익식식상관。수착신식화적보급,투자항목고중적예산공제관리신식화야박재미첩。
COBIT is the universal information system audit standards,which sets up a bridge between the business risks,the needs of control and technical problems,in order to meet the multifaceted needs of management.Level and the effect of the investment project library budget control management is closely related to the interests of the investment projects.With the popularization of information technology,budget control and management of information technology in the library of investment projects is also imminent.This paper aims to establish the study of information technology based on COBIT investment project library management budget control.