关键词: COBIT 5,信息技术,内部控制

Abstract: With the boost of the national strategy of “Internet Plus”, information technology has become one of the key strategic elements of modern business. How to create values from information technology and control its risks has become the most fundamental needs of enterprises. As the most advanced IT internal control framework recognized worldwide, COBIT is widely used by businesses around the world. However, there are not many domestic researches on COBIT 5 at present. By introducing and analyzing COBIT 5 in depth, it is expected to provide some enlightenment and references to the development and improvement of IT internal control in China. What’s more, it can provide the theory basis and policy recommendations for the establishment of the best paradigm of IT internal control system that suits China’s national situation.

Key words: COBIT 5; IT; internal control