The Research On Information And Communication Of Enterprise Internal Control

As one of the elements of internal control，information and communication not onlyaffect the effectiveness of internal control directly through its own functions，but alsoaffect internal control goals indirectly through the impact on other elements。With thecontinuous development of society and business, information and communication is veryimportant for both internal control and operations of the entire enterprise，so this paperchoose it as the research object.Using a combination of normative study and case study，on the basis of literaturereview， it firstly explored the meaning and mutual relations of information andcommunication。It emphasized the composition and characteristics of information andcommunication，as an element of internal control。Then it analyzed the relationshipbetween information and communication and the other internal control elements，given itthe positioning of the center position。On this basis，combing with the actual case ofCompany K，it analysis how information and communication throughout the internalcontrol specifically。 In view of the status and importance of information andcommunication，combing with the results of theory and case studies，it put forward someideas of improving the internal control information and communication。It looks forward tobetter reflect the status and effectiveness of information and communication in achievingthe goals of internal control.