在信息集成环境中企业内部控制评价的重点,更多集中在环境变化后控制体系对新控制政策、程序遵循的程度,内部控制审计程序相应发生变化。本文根据内部控制要素构成从审计资源利用的角度,对将信息集成环境中的内部控制体系进行系统性划分,并引入职责分离评价模型,提出了内部控制审计程序的有效选择。 In the environment of information integration, the emphasis of evaluation of internal control of enterprises is more concentrated on the changes of the new control policies and procedures followed by the control system after the environmental changes, and the corresponding changes in the internal control audit procedures. According to the composition of internal control elements, from the perspective of the utilization of audit resources, the paper systematically divides the internal control system in the information integration environment and introduces the separation of responsibility evaluation model, putting forward the effective choice of internal control audit procedure.