Research On Internal Control Optimization Of L Company Based On Informatization

Modern enterprises are highly dependent on information technology in their operation and management activities,and information construction has become a very important link in enterprise management.Effective internal control is an important prerequisite to ensure the sustainable and stable development of enterprises.In the new information situation,the traditional internal control means have been unable to adapt to the change of market environment brought by the information technology revolution.Enterprises should combine with advanced technical means to optimize and improve the internal control of enterprises,constantly improve the efficiency of enterprise operation and management activities,so as to better respond to various challenges brought by the market.By collecting and sorting out relevant literature and data,this paper studies relevant theories of internal control and enterprise informatization at home and abroad,and summarizes relevant theories.Comparative analysis method is adopted to compare the differences between traditional internal control and internal control under the condition of informatization,so as to analyze the influence of informatization on enterprise internal control.This paper takes L company as an example and uses case analysis to analyze the internal control status of the enterprise from five aspects: control environment,risk assessment,control activities,information and communication,and internal supervision,discoveries the existing problems in L company's internal control,and analyzes the causes of the problems.Based on the principles of comprehensiveness,importance,equity,adaptability and cost-effectiveness,this paper puts forward the suggestions of enterprise internal control optimization based on informationization such as creating a good internal control environment,building an information system embedded with internal control,strengthening the application of data analysis in risk assessment,standardize the internal control mechanism construction,optimizing daily business management by means of Internet of things,making full use of information means to strengthen information and communication,strengthening enterprise information security management,giving full play to the supervisory role of internal supervision departments,etc.Hope to provide reference for the internal control optimization of similar enterprises under the background of informatization.