Study Of The Enterprise Internal Control With Information Technology For A News Network Communications Inc.

In recent years, internal control has become the hotspot concerned by regulatory authorities, academic circles and pragmatic circles all over the world, effective internal control has also become a necessary condition for enterprises to enhance their competitiveness. With the rapid development of information technology, more and more enterprises begin to use information systems to improve the ability of the internal control. Chinese Prime Minister Li Keqiang proposed "Internet +" strategy in his government work report in 2015, traditional industries is combined with information technology. "Big data, Cloud computing, Internet of things" is used in internal control wildly, It is a typical application of the "Internet +" but also an innovation of modern enterprise management mode.In information environment, enterprise’ internal and external environment, business model, business processes take on a new feature, the elements of internal control also undergo changes, therefore, in the process of enterprise’s information internal control, enterprise managers must take a strategic perspective to innovate management concepts, adjust the organizational structure, set risk assessment criteria. Enterprise’s business operation processes should be optimized, according to the new feature of information technology, the suitable information and communication mechanisms should be established, the internal oversight should be strengthened with the information system using, and so on.In this paper, I will analyze the impact of information technology on enterprise internal control, based on management theory, strategic management theory, COSO internal control framework, system theory, cybernetics and information theory. Information technology would integrate with the traditional internal control deeply. I take “A news network communication Inc.” as an example to analyze the problems in the process of enterprise’ internal control in information environment in order to find the cause of problem and put forward the corresponding countermeasures. Finally, I hope that this paper would provide reference for information construction about enterprise’ internal control.