The Enterprise Internal Control Index System And Evaluation Model Building Research In The IT Environment

As increase of the application of information technology （IT）,informationization and networkization become the irresistible trend of enterprise’smanagement. IT has already seeped into every business process of enterprises such as:product design, manufacture, operation, management, the businesses are more andmore dependent on IT. At the same time, the use of IT brings more and more risks,traditional internal control theories with compulsive trait are not able to fulfil therecognition and control of the IT risks. Building the IT internal control system, andkeeping watch of the IT use risks became the subject matter with which theenterprises are faced.At present, our country’s information construction is Gradually goes deep, but ITInternal Control is steal at groping stage. As we lack of a standard of IT application,imitated overseas high-tech, lack of a full-scale and sufficient cognition of ITinternal control, lead to the problems such as: the IT resource operating factor is lowand the benefit is low-rise; Information system and business process can’t be fuse;Information-Island lead to the misplay of decision-making. At the same time, wealso have many problems such as: the standards of IT internal control are notdetailed,lack of effective evaluation models, and so on.So, the article analysed the development history of IT internal control deeply, andanalysed the new traits of IT internal control compared with traditional internalcontrol from five factor of internal control. On that basis, under the guidance of“COBIT” and “Internal control standard guidelines”, refered to the actuality of ourinternal control, built the IT internal control indicator system which has Multi-Layered and served mainly to In-House self-assessment. And breaked through thetraditional subjective evaluation using AHP, calculated the index weight through theintegrate of quantitation and qualitation.To carry out the comprehensive evaluation of IT internal control effectively,referencing the thought of capability maturity model, the article built an evaluationmodel which can effectively describe the maturity of enterprise IT internal control.The model put forward a static level standard, took IT internal control index system asthe key control target, through the calculation of IT internal control maturitycomposite index, gave a quantitative evaluation of the enterprise current IT internalcontrol, pointed out its maturity level, realized the single and overall comprehensiveevaluation of IT internal control maturity. Carried on detailed evaluation to oneenterprise’s IT internal control using the IT control maturity evaluation model, foundout the defects and shortages, and put forward suggestions on improvement.