The Comprehensive Evaluation Of The Enterprise Internal Controlin The Informationalization Environment

In recent years, the government vigorously promotes the norms andimproves the internal control systems of the enterprises. Enterprises increasinglyrealize that internal control is pretty important for enterprises’ long-term developmentand the achievement of strategic objectives. The internal control evaluation can findthe problems of the internal control. This is an important means to achieve the internalcontrol objectives. The internal control evaluation control is also the supervision forinternational control. Then its importance cannot be ignored. In the21st century,information technology has been innovated and it has penetrated into all aspects ofeconomic and social life. Information technology is more important for economic andsocial development and it even more has a profound influence. Now informationtechnology has become an inevitable trend and significant feature of the globaleconomic and social development. In the information environment, many aspectsincluding business models, business processes, internal environment and externalenvironment have changed significantly. At the same time, the elements of internalcontrol also have been changed, and then new features emerge. Therefore, in the lightof all these changes, the enterprise’s internal control evaluation should makeappropriate adjustments. Only in this way can they obtain valid results and perfect theinternal control of the enterprise. Achieving business objectives is the ultimate goal ofenterprise. It is in this context, this paper will do a research on the internal controlcomprehensive evaluation system of the enterprise. The paper studies the comprehensive evaluation of the enterprise internalcontrol under the information environment. First of all, the paper analyzes thedomestic and foreign research situation. Then, it defines the concept of information,analyzes the characteristics of information and expounds the basic theory of internalcontrol and internal control evaluation. Second again, the paper analyzes the enterpriseinternal control and its present evaluation situation under the information environment.Meanwhile, under the information environment enterprise internal control and itsevaluation have made certain achievements including the improvement of the internalcontrol and the efficient evaluation. The information real-time efficient transmissionmakes the real-time control implemented and human error reduced. But it also findsthat there are some problems of the enterprise internal control and its evaluation. Theseproblems include the new threats of data security, data processing and error diffusion,lack of compound talents, not all-inclusive evaluation contents and other problems. Onthis basis, the paper constructs a comprehensive evaluation system of enterpriseinternal control including evaluation target, principle, method, index and fuzzycomprehensive evaluation model. In the construction of the system, the paper analyzesthe changes of the five elements of internal control under information environment.And based on it, the paper makes the selection of evaluation index, a fuzzycomprehensive evaluation model which is based on fuzzy comprehensive evaluationmethod. As is known to all, fuzzy comprehensive evaluation method is thecombination of analytic hierarchy process and fuzzy mathematics method. All thesemake the evaluation results more quantitative, objective and can accurately reflect theevaluation of enterprise’s internal control. Finally, taking SN Company as an example,the comprehensive evaluation system of enterprise internal control was studied. Andaccording to the analysis of the evaluation results, the paper puts forward some advicefor improving internal control of SN Company.