The Impacts Of Informatization On Internal Control: An Empirical Study

With the development of Informationization, business environment has increasingly changed, enhancing the significant change of companies'internal control environment. The internal control of enterprise not only concludes the staff but also concludes the computer, the Internet and the resulting relationship between the computer and the internet. Moreover, the information technology is considered to be an important way to implement advanced management theories and Informationization is a systems engineering that combos of staff and computer, the essence of Informationization upgrades the management theories and Operation Process firstly and then optimizes, cures and standardizes. However, it is not clear whether information technology has significant impacts on internal control effectiveness. This thing is wanted to know for us. Because , On the one hand, the information technology is considered to be an important way to implement advanced management theories , it has Integrated a number of internal control theory, For example, the restrictions on rights and responsibilities has been taken into account in The initial design of information system. On the other hand, Many researchers have claimed that a huge investment in information technology, a long time of this investment and the huge expenditure of maintenance it can't achieve the anticipation, unsteadily, it will bring many difficulties.Therefore, Improving operation efficiency and effectiveness, abiding law, and making financial reports reliable, are three objectives of internal control. In order to investigate the impacts of information technology on these objectives of internal control, this study made a empirical study of Chinese listed companies in China Informationization Top 500. The results show that higher level of information technology leads to higher organizational operation efficiency and effectiveness and better performance in abiding law. However, the impact of information technology on financial reports'reliability is not significant as expected.Although, the Articles which research the internal control at domestic and abroad are many, there is not an article that research the internal control from the view of Informationization This is the innovation of this article.