Research On The Effect Of Enterprise Informatization Level On The Effectiveness Of Internal Control

With the development of information technology application, the internal control based on artificial control gradually into a control based on common people and information system, which makes the effectiveness of the internal control under the environment of informatization has become a key focus at home and abroad. Information environment, the basic goal of enterprise internal control has not changed, is still to improve the management efficiency and effectiveness, to guarantee the credibility of financial reporting, and follow the laws and regulations, but because of the influence of informatization, ways to the goal of internal control and internal control elements are changed. This paper on the research results at home and abroad are summarized and analyzed, based on the relevant theory of enterprise informatization and the internal control, establishing the model of enterprise informatization level development stage to build internal control effectiveness evaluation system. Second, theoretically analyses the influence of informatization level of internal control effectiveness mechanism, including the informatization level of internal control elements and the influence of informatization level of the influence of the internal control goal. Finally, by using multiple regression model to information level as explanatory variables, select roe, sales net interest rate, the total asset turnover, the audit opinion, legal compliance, internal control effect and so on six be explained variable, to the enterprise informatization level to quantitatively analyze the influence of the effectiveness of internal control, came to the conclusion that the informationization level can promote enterprise internal control goal better implementation, the implementation of internal control effectiveness.