Internal Control Research Based On Information System

In recent years, accompanied with the continuously speedup of the economic globalization, went with the development at very fast speed, along with the widely use of the Internet/Intranet technology and electronic commerce, we human being has stridden the age of industrial economy into the time of knowledge economy, where the economic environment enterprise located has changed fundamentally.It was proved in management practice that all the management tasks of the enterprises begin from construction and consummation of internal control, all the business was under internal control, and all the decisions were driven by fine internal control system. Internal control is crucial to any an institute, whether it was large and profitable or not.The fast development and wide usage has changed the management environment and conception of enterprises, broadened the scope and content of corporation management, while all the above have to influent and alter the material content and represented character of the enterprises' internal control essential, lead to transformation of content and method of internal control, so that traditional financial internal control has been out of command from internet environment, but the application of management information system and reformation of business flow bring about opportunity that never happened before for the enterprise to promote internal control efficiency and boost up internal control effect.Internal control theory was stated in the paper, while based on the theory, the writer analyzed the influence brought about by information system to enterprise internal control, and then take the orient company as a example to discuss how to construct internal control frame based on management information system for the domestic company. As it requires high-level episteme configuration that to research internal control based on information system, the writer here sincerely look forward to receive critics and proposal.