China’s Basic Standard for Enterprise Internal Control: An Opportunity for eBusiness

摘要：

China’s position in the international community requires it to participate in international institutions. When China joined the WTO, it agreed to many new principles of economic transparency which continue to result in concrete changes to legal and economic structures 1. This process has led to the adoption for the Basic Standard for Enterprise Internal Control, colloquially known as “C-SOX. This paper surveys the impacts of changing compliance standards on business practices and on their supporting IT infrastructure. It argues that the incoming requirements for transparency in business can best be met by using standard business process modeling techniques to document processes. The paper further argues that process modeling work used to meet compliance requirements can be leveraged to support process re-engineering and other IT based efficiency gains for the enterprise.

关键词： ebusiness compliance governance modeling CSOX BPM

作者: Bob Carasik Yuxin Zhang

作者单位: Wells Fargo Bank, San Francisco, USA Sichuan University, Chengdu, China

会议类型: 国际会议

会议名称: The Ninth Wuhan International Conference on E-Business(第九届武汉电子商务国际会议)

会议地点: 武汉

会议语种:英文

页码: 682-689

在线出版日期: 2010-05-29（万方平台首次上网日期，不代表论文的发表时间）