The Research On Constructing Internal Control Based On Comprehensive Information

Along with the IT technology especially the development and application of networking taking Internet as represent, we are making great strides forward the information society gradually. The information construction already was inseparable with the national economy and the social development. In addition, Enron,WorldCom and other case of financial fraud and false accounting, has attacked the normal order of American and even the international capital market seriously. The flaw of internal control is the important reason of enterprises deceiving investors and the general public. Judging from our country's realistic situation, the year of 2007 is called"the internal control year". Our country enterprises entered the new time of comprehensive constructing internal control. Under the new situation of carrying on the information and internal control construction in our country enterprise, combining the two and forming interrelated and supporting organic whole is subject matter which the current our country enterprise faces currently.The paper taking enterprise's comprehensive information as a standpoint, taking the internal control construction as the master line, profiting from the Virtual Enterprise Theory, analyze the change of internal control and the challenge and the superiority of constructing the internal control under the comprehensive information environment. On this basis, the paper proposed the internal control frame under the comprehensive information environment. Based on the theory of virtual enterprise, this paper emphasized the information resource defined the scope of internal control .The extension of internal control will be extended as follows: areas that enterprises can exert major impacts including both various types of assets owned or controlled by enterprises and information resources used by agreement that enterprises do not have ownership. Comprehensive information and internal control will be combined in this paper. The research is on the operation mechanism of enterprise information and the internal control, expanding enterprise internal control boundary, constructing the internal control system of realizing the complete commerce flow,manifesting the Enterprise-Wide Risk Management and all personnel involved in self-control, this paper taking some Iron and Steel Group as an example and penetrating to enterprise's operational levels in the comprehensive information environment, discusses concrete control model and method The construction of the internal control's mode and method realize the union of comprehensive information and internal control, the combination of theory and practice in internal control, the equal importance of Procedure surveillance and staff self-discipline.