Internal Control Optimization Of Auto Dealer Enterprise Under Informationization Environment

In today’s complex economic and business environment,the overall quality,operational quality and competitiveness of Chinese companies have increased significantly,but companies still face many uncertainties and potential risks in the market,operations,law and finance.Enterprises must establish and implement a scientific internal control system to enhance their ability to resist risks in the fierce market competition and ensure high-speed and steady development.With the popularization and development of information technology such as computer technology,Internet technology,big data processing and artificial intelligence,information technology is widely applied in enterprises.The traditional control environment faced by enterprises has gradually been replaced by information environment.Under the traditional environment The internal control model of enterprises has no longer adapted to the new level of economic development.The use of information technology enhances the timeliness and accuracy of enterprise information,solidifies specific management requirements,improves the automation of risk management and control,and promotes the renewal of corporate management concepts.In the information environment,the dependence of business operations on information systems has made information technology as a management tool and means also bring new challenges to the organization’s risk management.In view of the importance of informatization in the practice of internal control,this paper focuses on the optimization of internal control of enterprises in the information environment based on theoretical analysis.On the basis of researching and arranging the theoretical status quo at home and abroad,this paper adopts the literature research method and the case analysis method.At the same time,based on the internal control five elements,COSO internal control integration framework and other theories,the impact of the information environment on the internal control elements is analyzed.The status quo of the informationization development of A Automobile Distribution Group and the status quo of internal control were investigated.On this basis,the paper introduces the changes brought by the application of information technology and information system to the internal control of the enterprise,and analyzes the specific problems existing in the control environment,risk prevention,control activities and supervision system of Group A under the information environment.Therefore,the corresponding optimization schemes are proposed: strengthen the construction of internal control environment,establish risk assessment mechanism for information system,comprehensively optimize vehicle inventory and sales business management,open financial and business information systems,effectively respond to information system new risks and improve the monitoring mechanism in the information environment.These measures improve the overall framework of its internal control.Finally,the safeguard measures for the implementation of the optimization scheme are given,namely: the management’s participation and support for the internal control optimization design,the establishment of the training system and the development of the evaluation and acceptance mechanism for the internal control optimization design implementation.This paper takes the typical enterprises in the automobile distribution industry as an example to analyze the shortcomings of internal control in the information environment and propose targeted optimization countermeasures.It is expected to provide reference for the internal control under the information environment of other car dealer enterprises.