中文摘要：

以＂内部威胁＂的防御为切入点,以＂数据挖掘算法＂为关键技术,以中观信息系统的审计决策与内控评价为研究目标,结合中观审计与信息系统审计的应用环境,构建＂内部威胁＂视角下＂中观信息系统内控管理的模型＂,并在此基础上,力求建立适用于我国中观经济特色的信息系统内部控制管理体系。

英文摘要：

In this paper, it takes the defense of ＂insider threat＂ as an entry point, the ＂data mining algorithms＂ as the key technology, the audit decision-making and evaluation of internal control of meso-information system as the research objective, in combination with the application environment of meso-audit and information system audit, the model of internal control man- agement of meso-information system is constructed under the perspective of ＂ insider threat＂, based on which, the internal control management of information system suitable for Chinese meso-economy is to be established.