Evaluation Of Enterprise Informatization Internal Controls

Information technology is becoming more and more widely used in enterprise, andhas had a profound effect the internal control of enterprise. Which makes the organizationform of enterprises, management mode and concept, control content and keys change a lot,at the same time, it has a significant influence on the enterprise internal control objectives,scope and the basic elements produced, which puts forward new challenges to theenterprise internal control. In order to make the information technology to be better used,and guard against its potential risks, the enterprise need to adjust and perfect the traditionalinternal control system and its standard. build internal control and its evaluation systembased on the information environment. Therefore, it has become the priority of enterprisein the information technology environment to strengthen the internal control evaluationsystem. The internal control evaluation of information, on the one hand, can helpenterprises to find risk and control it in time, strengthen the efficiency of management; Onthe other hand, the demand of the informationization also can guide enterprises to establisha suitable organization structure and help with the responsibility division of labor. Inpractice, people have gradually regard the internal control evaluation based on informationas an independent special authentication business, which helps to adapt to the developmentof the information technology environment and constantly improvement of themselves.Whether the internal control system of enterprise can exert its maximum utility, thisneeds us to make related evaluation. Previous foreign internal control standard is based onthe COSO internal control overall framework as the evaluating l standard; In June2008,the five ministries jointly formulated the<<enterprise internal control basic norms>>,which has a guiding function on strengthening and standardizing the internal control,improving the level of management and the ability of preventing risk, promoting thesustainable development, maintaining the order of the socialist market economy and thesocial public interests. But it does not make clear rules on the goal of informatization ofthe enterprise internal control and the relevant control activities. This article attempts tomake COBIT control model as a guide, tries to analyze the effectiveness of informatizationinternal control evaluation, and build the corresponding model, study how to strengthen theinternal control information combined with case, and put forward some countermeasuresand suggestions on how to perfect the internal control evaluation system.