Research On Enterprise’s Internal Control Under The IT Environment

"Informationization leads Industrialization, Industrialization promotes Informationization" Driven by the strategic national policy’s, the enterprises have stepped onto the informational path in succession. The information technology was applied in enterprises, the thorough application has had the profound influence to the enterprise as well as enterprise’s internal control. The enterprise informationization caused big change with the configuration of organization, the idea and pattern of management, and the focal point of control; and it has had influence to the goal, the scope and each base element of the enterprise internal control; It brings new challenge and the question to the enterprises. Under informational environment, if the enterprise does not improve and consummate the traditional internal control system and method, it will bring huge risk to the production operation management of enterprise; even endanger the enterprise survival and the development. In order to utilize the information technology and guard against the potential risk the enterprise must adjust and improve the traditional internal control system and procedure promptly and build the internal control system based on the informational environment. The strengthening and the consummation enterprise’s internal control has become the enterprise’s urgent matter under the informational environment.This article mainly uses the summary induction, the case analytic method and the synthesis analytic method to study the enterprise internal control under the informational environment. The article is based on the research and summarizes of internal control theory about the domestic and foreign related information system’s, through the analysis of the influence to the enterprise internal control’s, it proposed the general goals and the specific objectives for the enterprise internal control under the informational environment, and had a thorough discussion on how did the enterprise build and consummate the internal control frame system under the informational environment; In the concrete case application, take the COBIT model as the instruction it has carried on the analysis to the AB Corporation’s present situation and the existence question under informational environment internal control, then utilized the COBIT control model to design internal control system under informational environment for AB company, and stressed that the enterprise carried on internal control under the informational environment construction at the same time also to pay great attention with the institution environment coordination necessary construction, for strengthen the enterprise and consummates the internal control under the informational environment, this article propose reference countermeasure and the suggestion.This article main contribution lies in taking the COBIT and some other correlation theories as model, and carrying a thorough discussion on how to construct internal control under the informational environment, it designed internal control system under informational environment for AB company and provided advanced control model to AB company to carry out the ERP system entire process management, under the informational environment it propose the measure, the suggestion for how to strengthen the enterprise internal control, This article still had certain reference to profit from the significance. Whereas the design of this system has certain foresightedness, the serviceability and validity to this system still need a further examination by the enterprise internal control practice.