The Study Of Internal Control In The Enterprise Information Environment

With the development of information technology, and a series of companybankruptcy events that because of the failure of internal control, the countries of theworld pay more and more attention to the establishment of enterprise informatizationand internal control. The enterprise informatization and the internal control are toachieve the strategic goals of the company, at the same time, with the widespreadapplication of informatization in the company, the organization structure, businessprocess and so on are changed, so, in order to better use information technology anddevelop itself, internal control need to cater to enterprise informatization, so buildinginternal control system in the enterprise information environment, integratingeffectively the internal control and the enterprise informatization, creating synergies andachieving the effect of1+1＞2are of important theoretical and practical significance.Building internal control in the enterprise information environment, that is,implementing internal control through information system so that internal controlmechanism can be embedded in the enterprise information system. Such, the efficiencyof internal control is greatly improved, and the operation cost is reduced. Therefore, onthe basis of theoretical analysis, this paper mainly research companies how toeffectively implement internal control in the enterprise information environment.The paper is in the form of combination of theory and case. First of all, through theliterature review method, I read a lot of books and papers about internal control,enterprise informatization, internal control frame design in the enterprise informationenvironment, and summarize the research results at home and abroad of internal controlin the enterprise information environment. Secondly, through the specification method,the paper introduces the theoretical contexts of framework of internal control,whichraises the COSO internal control integrated framework theory, and introducescharacteristics of the enterprise informatization, and then I advise that integrate theinternal control and the enterprise informatization and build internal control in theenterprise information environment, so mainly introduces that enterprise informatizationhas impact on company and five elements of the COSO internal control integratedframework. These theory provides theoretical basis for analyzing internal control in theenterprise information environment of OL company. Again, through case analysis,taking an example of OL company, according to its situation of the enterprise informatization and the internal control, the paper analyzes the problems of internalcontrol respectively from the five aspects of control environment, risk assessment,control activities, information and communication, monitoring. Finally, based onprinciples of goal orientation, coordinated with enterprise control environment,process-oriented, people-oriented, with information system as the support, pay attentionto risk management, aiming at OL company internal control in the enterpriseinformation environment which has many problems, the paper expounds that it shoulebe how to optimize, such, helps it solve the problems and improves the efficiency ofinternal control.