The Research Of Enterprise Internal Control In The Information Environment

In recent years,Internet technology,cloud computing,big data processing,artificial intelligence and other information technology is increasingly applied to the internal management of enterprises.However,the information technology has both advantages and disadvantages for enterprise management.On the one hand,enterprises informatization can improve the production and business model,improve the efficiency,greatly enhance the competitiveness of enterprises;on the other hand,the introduction of new technologies lead to new problems of enterprise internal management.Enterprises in the promotion of information technology management at the same time,they will encounter resistance from the internal and external,as well as the application of information technology.How to adapt to the development of information technology,whether the enterprises need to improve the internal control,how to improve the enterprise has become the most worrying dilemma in today's market.Therefore,it is of great practical significance to improve the internal control under the information environment.This paper takes the internal control of enterprise in information environment as the research object,points out the research background,the research significance and the research situation of the internal control related problems in the information environment.The necessity of the research is obtained;through the analysis of domestic and foreign research progress,this paper introduces the theoretical basis of the related problems;points out the effect of information technology on internal control,the new characteristics of internal control in the information environment shows,the new restrictive factors of internal control in the information environment,and makes a brief analysis of the reasons;in this paper,the existing internal control framework as a reference,integrates the information technology and business processes into the internal control framework,hoping to construct the internal control framework of enterprise in the information environment,and design the corresponding evaluation system;the paper takes L company as an example,elaborated the basic situation of L company,analyzes the problems of L company existing in the information environment,reconstruction of internal control framework of L company in the information environment according to the previous part of the internal control framework design,and evaluate the implementation of the internal control framework in the enterprise;finally,the summary and prospect of this paper.