Thinking on ISCA Model from IT Goverance Perspective

ISCA is the abbreviation of information system of control and auditing. ISCA model provides framework guidelines for accounting informationization. This paper is oriented to related problems of accounting informationization in Chinese enterprises and borrows ideas from information technology (IS) governance to analyze ISCA model. I think that enterprises should shift their focus from technology and equipment to improving management, overall planning and organizational assurance. In order to improve internal control system of accounting informationization, Chinese enterprises should introduce standard certificate. At the same time, this paper distinguishes between related parties responsible for information system auditing and defines the focuses of their respective work.