E-commerce Environment, The Company's Internal Control Study

One of the remarking symbols of new economics is rapid development of expansive application of Electronic commerce, which has changed management environment and management idea of corporation greatly, and has extended the scope and essence of corporation management. Electronic commerce is becoming an important style of exist and development. However, since Electronic commerce is a kind of new industry without paper and place, the demand of internet environment has been beyond the traditional internal control of corporation, which brings new problems and challenges to internal control of corporation. How to improve internal control system using modern information technology is a key to solving many problems that corporations often face, and to realizing a flexible management model with information leading. Practically ,more and more corporations realized internal control system characterizing network .Consequently, it is theoretically and practically useful to explore the characters of modern internal control system and an approach to construct it, and compare traditional and modern internal control system.The target and factor of internal control decides the essence and style. Under the essential internal control frame theories of COSO report, the author starts with the target of internal control frame and the five main factors (Control Environment, Risk Assessment, Control Activities, Information and Communication, Monitoring), analyses the traditional corporation internal control and new environment corporation internal control comparatively, concludes the difference between the two internal control modes, and then the problems and reasons of corporation internal control with Electronic commerce environment. In the end the author comes out the construction and implement of the five main factors of corporation internal control with Electronic commerce environment. The chapter 3 is the important part, in which the author remarks the principles to build the corporation internal control system with Electronic commerce environment, and also the construction and implement of the five main factors of corporation internal control. The chapter 4 elaborates the theory mentioned in chapter 3 further with a case in point: the internal control in Electronic commerce developing process of Haier.