Research On Internal Control Of Information System

Widely used in the field of politics, economics, military and culture, information system is increasingly relied by society. The use of information technology not only adds potential risk to the internal control of corporation, but also possibly increases the efficiency and impact on the internal control via the conformity of information and business. By analysis of the impact of information technology on the internal control, the article discusses how to construct the frame of internal control in the information system environment in China's corporation with the theoretical instruction of COBIT model provided by US Information System Audit & Control Association. It suggests that corporation should increase the internal control and meanwhile increase the internal control. And the joint construction on internal control of information system by corporation and society will increase the quality and efficiency of information in society, and ensure the healthy development of China's market economy.