Research On The Internal Control Strategy Of Enterprises Based On Information Technology

With the wide and deep application of information technology,today's enterprise organizations are carrying out operation and construction based on the information technology.Information technology environment is affecting all aspects of enterprise management.Internal control is no exception and it is impacted and affected by information technology.In the tide of informatization development,for Enterprise A and its industry,because of subjective and objective reasons,the construction of enterprise information technology and internal control exists some problems.If not to guide and improve in time,it will be neither good to the construction of information technology,nor to reasonable and effective implementation of the internal control of the enterprise.Blind construction can not play the role,and it is easy to detour,so that it is not conducive to the realization of the principle of cost and benefit and furthermore to the good development of enterprises.The article analyzes and summarizes the problems in the internal control of enterprises and industries,especially the problems related to information technology,through the introduction and analysis of the current situation of Enterprise A and its industry.The existing problems include both the enterprise entity level and the business level.the internal control elements including the control environment,control activities,information communication and supervision etc.are involved.On the basis of summarizing the related theory and research at home and abroad,combining the theory of internal control and information technology and the related theory overview,starting from the information technology and the influence of the internal control,the article puts forward to optimize the internal control based on information technology strategy.The optimized internal control strategies include raising awareness of internal control,strengthening internal control and information system construction,organization structure optimization,implementing collaborative flexible control,and developing intelligent and “Internet plus” operations in the professional team,content production and sales,control,supervision and information disclosure.The article expounds the implementation and effect of related strategies based on information technology in Enterprise A.These include the implementation of OA system,flowchart management,supervision and consultation information technology in Enterprise A,the improvement of the proportion of enterprise online control,the promotion of theintegration of information technology and internal control,and the optimization of internal control.Enterprise A implements centralized financial accounting management and establishes information sharing platform to realize flexible management,which has promoted the realization of the internal control goal of behavior optimization.Enterprise A has developed and promoted the construction of intelligent cinema products and technologies,which has realized the optimization of internal control and improved the competitiveness of the enterprise.Through proving the feasibility of the optimization strategy based on Enterprise A,the article tends to promote the courage and confidence for Enterprise A and its industry to optimize internal control during informatization implementation: It is shown that information technology not only do no hinder to the implementation of internal control,but also should become the object of internal control;information technology system should be fused with the internal control system to achieve a better effectiveness of internal control.