【正文】 ination, and analysis of this MIS feedback can be used to reach supportable macrolevel conclusions and remendations for corporatewide MIS activities. MIS reviews in the functional or product review areas generally should be performed by an examiner who is considered to be a subject matter expert (SME) in the area of activities or operations that are being supported by the MIS systems or processes under review. The SME must have a thorough and plete understanding of the baseline business supported by the MIS system(s) under review. A solid 瓊州學(xué)院本科畢業(yè)論文（設(shè)計(jì)） 19 understanding of the business is fundamental to the pletion of a meaningful MIS review. The decision 。s planning process should include consideration of MIS needs at both the tactical and strategic levels. For example, at a tactical level MIS systems and report output should support the annual operating plan and budgetary processes. They should also be used in support of the long term strategic MIS and business planning initiatives. Without the development of an effective MIS, it is more difficult for management to measure and monitor the success of new initiatives and the progress of ongoing projects. Two mon examples of this would be the management of mergers and acquisitions or the continuing development and the introduction of new 瓊州學(xué)院本科畢業(yè)論文（設(shè)計(jì)） 17 products and services. Management needs to ensure that MIS systems are developed according to a sound methodology that enpasses the following phases: ? Appropriate analysis of system alternatives, approval points as the system is developed or acquired, and task anization. ? Program development and negotiation of contracts with equipment and software vendors. ? Development of user instructions, training, and testing of the system. ? Installation and maintenance of the system. Management should also consider use of project management techniques to monitor progress as the MIS system is being developed. Internal controls must be woven into the processes and periodically reviewed by auditors. Management also should ensure that managers and staff receive initial and ongoing training in MIS. In addition, user manuals should be available and provide the following information: ? A brief description of the application or system. ? Input instructions, including collection points and times to send updated information. ? Balancing and reconciliation procedures. ? A plete listing of output reports, including samples. Depending on the size and plexity of its MIS system, an institution may need to use different manuals for different users such as firstlevel users, unit managers, and programmers. MIS Reviews By its very nature, management information is designed to meet the unique needs of individual institutions. As a result, MIS requirements will vary depending on the size and plexity of the operations. For example,systems suitable for munity sized institutions will not necessarily be adequate for larger institutions. However, basic information needs or requirements are similar in all financial institutions regardless of size. The plexity of the operations and/or activities, together with institution size,point to the need for MIS of varying degrees of 瓊州學(xué)院本科畢業(yè)論文（設(shè)計(jì)） 18 plexity to support the decisionmaking processes. Examiners should base MIS reviews on an evaluation of whether the system(s) provide management and directors with the information necessary to guide operations, support timely decision Comptroller39。s ability to perform such reviews. MIS should be used to recognize, monitor, measure, limit, and manage risks. Risk management involves four main elements: ? Policies or practices. ? Operational processes. ? Staff and management. ? Feedback devices. Frequently, operational processes and feedback devices are intertwined and cannot easily be viewed separately. The most efficient and useable MIS should be both operational and informational. As such, management can use MIS to measure performance, manage resources, and help an institution ply with regulatory requirements. One example of this would be the managing and reporting of loans to insiders. MIS can also be used by management to provide feedback on the effectiveness of risk are developed to support the proper management of risk through the institution39。s strategic goals and direction. Effective MIS should ensure the appropriate presentation formats and time frames required by operations and senior management are met. MIS can be maintained and developed by either manual or automated systems or a bination of both. It should always be sufficient to meet an institution39。 瓊州學(xué)院本科畢業(yè)論文（設(shè)計(jì)） 12 參考文獻(xiàn) [1] 李林，申時(shí)凱，王衛(wèi)星 .Visual Basic 程序設(shè)計(jì) [M].北京 :地質(zhì)出版社 ,2021. [2] 張四平，歐楠，王梅 .教室管理系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn) [D].湖南信息技術(shù)職業(yè)學(xué)院 ,2021. [3] 陳勇 ，蔡淑琴 .管理信息系統(tǒng)的發(fā)展動(dòng)因和趨勢研究 [D].華中科技大學(xué)管理學(xué)院 ,2021. [4] 王小明，羅哲 .論我國管理信息系統(tǒng)的發(fā)展趨勢 [J].商業(yè)研究 ,1999 年 03 期 [5] 趙文耘，牛軍鈺 .軟件工程 [M].北京 :清華大學(xué)出版社 ,. [6] 何玉潔 . 數(shù)據(jù)庫原理與應(yīng)用教程 [M].北京 :機(jī)械工業(yè)出版社 ,. [7] 薛華成 . 管理信息系統(tǒng) [M].北京 :清華大學(xué)出版社 ,. [8] 曾強(qiáng)聰 . Visual Basic 程序設(shè)計(jì) 與應(yīng)用開發(fā)案例教程 [M].北京 :清 華大學(xué)出版社 ,. [9] Julia Case Bradley,Anita C ，劉穎譯 .Visual Basic 高級(jí)編程 .北京：清華大學(xué)出版社， 2021. [10] Kim, J., A WebBased Speaking Test Development Using Visual Basic . Multimedia Assisted Language Learning, 2021. 9(2): p. 7798. 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