Study Of The Enterprise Internal Control Frame In Information Environment

Information technology is a method which aims at achieving an advancedconcept of management, and the Enterprise Informatization is a process of spreadingand carrying out this concept in all companies. After completing the construction ofinformatization, the enterprise must change their enterprise organization structure、business procedure and information processing mode to adapt to the advancedmanagement concept. When Enterprise Informatization becomes the necessary way tothe development of an enterprise, the Information Management will play moreimportant role in the management of enterprises than before. The COSO internalcontrol framework proposes that the internal control provides another important andreasonable assurance for achieving strategic objectives in the enterprises, which hasbeen proved in practice. Further more, in order to protect the interests of investors andhelp the corporation develop sustainably, the government pay more and moreattention to the construction of the internal control framework. In terms of itsoverall, comprehensive and personalized characteristics, we must consider specificcircumstances and personalized adjustment based upon the enterprise informationconstruction and business condition. In this case, the expected effects can be takenfinally.In this paper, according to the theory of information management, strategicmanagement theory and COSO internal control framework theory, I will analyse theinfluence that information environment brings to in the five elements of internalcontrol. Besides, basing on the present situation of the enterprise informationnazationdevelopment in our country, I will also indicate that using the information to controland the control of information systems has become a major component of the internalcontrol, and Information construction and internal control systems have become anunavoidable question of the enterprises. Nowadays, the internal control andinformation construction exist mainly to achieve the strategic objectives, so how tocombine them has very far-reaching significance. Through learning from theadvanced experience and models such as COSO internal control framework, COBIT5.0, we design the internal control theory framework fitting for the informationenvironment, including internal control objectives, internal control environment,control activities, risk assessment and monitoring. In practice, I analyze thedeficiencies of the ZCC.CT in these six areas and proposes constructive suggestions. Ihope the method of combining theory and examples can provide useful information for any enterprises which want to build internal control framework in the Informationenvironment.