Research On The Internal Control Of Enterprise Based On The Risk Management In IT Environment

In the traditional enterprise, the controlling force of the internal control method was more and more weaken, and the advanced internal control method utilization receives the hindrance, an important reason is that it has not combined the internal control method and the information technology, it has not stood under the IT environment and explored the mechanism of the internal control. It has affected the enterprise correctly, the prompt management decision-making, has hindered enterprise's development. In the enterprise, more and more men realize this point.The research of this article is by the newest theory of internal control the ERMF and applies IT technology, carries on the conformity and the optimization to the traditional enterprise internal control theory and the method, establishes a set to suit the internal control theory frame which the modern enterprise information construction development needs.ERMF for us knew the internal control has brought the recent enlightenment. The enterprise operates under the risk condition, the internal control goal is corrects an error, "error" is the risk, the internal control value lies in reducing the risk. The goal of correcting error is fixed, but the risk is not irrevocable, it changes along with control environment and information technology. Therefore, when the enterprise makes the internal control system, they should pay attention to the recognition specific environment and the technical specific risk.Therefore, we construct the enterprise internal control under the IT environment, also should grasp the environment the enterprise existing, the new management idea will be applying in the enterprise, providing a more advantageous method, will assist the enterprise from the tradition internal control to the IT environment under the internal control transition, will pass through the internal control achievement the enterprise management and the risk controls the entire process the systems engineering to construct.