网络技术的飞速发展,互联网环境下的AIS内部控制也面临着新的挑战。本文分析了互联网环境下AIS内部控制面临的问题,阐述了AIS内部控制框架的构建思路,并通过结合COBIT模型对完善互联网环境下AIS内部控制提出了一些建议和举措。 With the rapid development of network technology, the internal control of AIS under the Internet environment is also facing new challenges. This paper analyzes the problems faced by the AIS internal control in the Internet environment, elaborates the idea of ​​building the AIS internal control framework, and puts forward some suggestions and measures for improving the AIS internal control under the Internet environment by combining the COBIT model.