Study On The Relationship Between The Informatization And The Effectiveness Of Internal Control

Internal control by the enterprises mainly means the control of personnel. However, with the informatization tide coming, such kind of control does not just mean the control of personnel, but also include the control of informatization systems. A growing number of enterprises begin its enterprise informatization, which means to manage their daily productions and operations, to improve their efficiency of operation and management, as well as to gain profits by the informatization. This really brings a great deal of convenience and advantages to the enterprises, along with much troubles and risks. The risks coming with informatization could not be efficiently controlled by the internal control systems that are originally established by the enterprises, which has two sides: on the one hand, the enterprises could not be aware of any big changes to the internal control elements within the enterprises caused by the informatization, or even they are quite aware of such changes, they do not know how to answer such changes; on the other hand, as the enterprises barely understand what is “informatization”, absolutely they could not comprehensively understand the inner control in the informatization, which lead to a bad efficiency of the inner control to the enterprises under the circumstances of the informatization. Therefore, it would be an unavoidable issue in the process of their development for the enterprises to afresh their awareness of how to rightly understand the inner control under the informatization as well as how to more efficiently implement the inner control.With the aforesaid situations of informatization and inner control of the enterprises in our country, it has some certain practical significance to take the interactions between informatization and internal control effectiveness as the subject of this paper. Therefore, proceed from the basic theories, such as principal-agent theory, contingency theory, and informatizational theory, and with its study object of informatization and internal control effectiveness, this paper is to analyze the impacts to the elements and objectives of internal control by the informatization, as well as to discuss how the informatization influences internal control effectiveness, thus putting forwarding research hypothesis, establishing prototypes, and having empirical analysis on the effects of informatization both to five branch objectives of internal control and to the overall efficiency of the internal control effectiveness. This really has great significances to study.