Research On Enterprise Internal Control Under The Condition Of Informatization

With the rapid development of science and technology,computer data processing technology has been applied more and more widely in the management of enterprises, All aspects of enterprise management process is not limited to the form of paper, but more and more rely on information technology. Information system has changed the mode of information storage and transmission. ERP system fully reflected and covers the information management of the implementation of the concept. The ERP system brings the high efficiency, but also make the X group depends on the informatization heavily. Under the condition of informatization the internal control must meet the higher and the more complex management standard.By reading a lot of literature and journals the author deeply understand the theory of internal control and information, focus on authoritative COSO model and innovatively analyse five elements from the view of ERP. Informatization influences internal control so we should focus on it from new perspective. These theoretical analysis lay the foundation for the index of evaluation model.The main purpose of this thesis is reaserching the internal control of X group. Language can not be objective expression. To establish a simple evaluation model, setting the corresponding parameters in the model, allowing employees to evaluate the subjective consciousness, can improve accuracy of evaluation. ERP system is the embodiment of the construction of information system. On the premise of knowing the ERP, focusing on internal Control, the author design the index and use fuzzy analytical method to get the score of internal control of X group so we know it macroscopicly. Through analyzing the questionnaire data, we can find the problem of the internal control of X group and then put forward reasonable suggestions combining with the previous theoretical analysis.