Study On Enterprise Internal Control In The Information Environment

In the information environment, with the growing threats to the enterprises, internal control becomes more and more important. However, since the elements of enterprise internal control vary with information environment, the traditional internal control method cannot meet the requirements of enterprise internal control and enterprises encounter a lot of problems in the implement of internal control. The most serious main problems are the lack of understanding of internal control in the information environment and the difficulty of the implement of internal control. This paper focuses on assisting enterprises in successfully implying internal control and achieving the final goal of internal control by resolving the two main problems.According to the current situation of enterprise informatization and internal control in China, guided by system theory, information theory and control theory, this paper takes enterprise informatization and internal control as object of study attaches importance to the function of BPR(business process reengineering) and risk management in the implement process of internal control. On the basis of COSO internal control frame and basic theory frame of Chinese enterprise internal control, by analyzing the influence of informatization on each element of internal control, the author presents the reference model of enterprise internal control frame in the information environment, which provides enterprises with the basis for comprehensively understanding of internal control in the information environment and the theoretical direction to effective implement of enterprise internal control.In order to solve the problems in the difficulty of implying enterprise internal control, this paper takes the enterprise internal control frame as direction and presents the solution to the informatization of enterprise internal control by facilitating the implement of internal control with informatization. First, build the information environment which is favorable for the implement of internal control. Second, build the enterprise internal control system. Last, based on the results of internal control system, by integrating the special enterprise internal control information system and existing information system, apply the preliminary results of implying internal control, increase the efficiency and effect of internal control and realize the comprehensive implement of internal control in enterprises. In addition, this paper introduces the main function of internal control information system in S enterprise’s case.There are two innovation in this paper, one is the present of the reference model which enrich the theoretical framework of enterprise internal control., the other is the informatization solution presented in this paper to internal control can effectively resolve the comprehensive implement of internal control in enterprises and provides the reference model of internal control for enterprises in the information environment.