The Relevant Research On IT Governance, Internal Contr Ol Quality And Business Performance

Since the 1990 s, the information technology(IT) investment efficiency has always been concerned about academ ics and practitioners, and managem ent of infor mation technology(IT governance) issues are ra rely studied. Along with enterprise management information(such as E RP systems) application level gradually, enterprise operational efficiency improved to som e extent, but some questions also will em erge: information technology too blind lead to low returns on investm ent, information resource allocation disorder, information the system is not clear organizational structure and the lack of appropriate regulatory regimes and so on. In this case, derived from a series of internal controls related to the new concept of corporate governance: IT audit, IT control and IT governance. IT internal audit is IT governance methods and tools, it is possible to improve the level of IT governance to promote IT control effect, and then to solve the above problem s. China’s inform ation technology at a higher level of integration at this stage of most enterprises, IT governance structure is still not perfect, IT governance model and governance mechanisms have not yet perfect, the commercial value is difficult to measure IT governance. Therefore, IT governance, internal controls and corporate performance correlation between the quality of the title has theoretical and practical significance: on the one hand, by clarifying IT governance, corporate governance, IT control, internal control and corporate perf ormance relationship quality, revealing the internal control of the bridge action, deep en the connotation of internal control, enrich its content and its driving factors in ec onomic consequences, expansion of internal control and corporate govern ance perspective virtual environment; on the other hand, we need to explore the role of IT governance in this practical background in business performance the total ef fect of the ch ain to validate the business value of IT governance, governance to explore the core capabilities to en able IT governance practices put some losses.In the theo retical analysis, this p aper first resource con cept theory as a basis different from the traditional em phasis on the concept of virtual resources Resource Perspective get IT governance can be a source of competitive advantage of information technology to achieve the theore tical implications of the enterprise perform ance; then leads IT Governance theory, as explained in IT governance, IT governance, IT control and IT governance-related concepts and d etailed analysis of the direct ef fect of the enterprise IT governance performance of motivation; after combining literature review, streamline IT investments, IT audit, inte rnal relationship control, IT governance and corporate performance, from "IT governance- IT control- Inte rnal control quality-enterprise Performance" and "IT governance- corporate Governance- Internal quality control- corporate Perform ance" two logi cal chain an alysis to establish the "IT governance- Internal quality control- corporate Performance" indirect effect theoretical framework.Empirical research compone nt selected in 2013 in Shanghai and Shenzhen financial services, ener gy, software and information technology services, electronic equipment manufacturing and other IT-intensive high 229 listed com panies, first with SPSS19.0 correlation analysis and partial correlation analysis revealed that the internal control mediating effect quality to Stata12.0 after regression analysis to quantify the size of the direct ef fects and indirect ef fects. Study conclusions: im prove IT governance helps promote business performance, there is the impact of IT governance on corporate performance direct and indirect ef fects; internal quality co ntrol results can im prove business performance; IT governance by improving the quality of internal controls more effective in influencing business performance, the quality of internal control plays a key transfer effect, IT governance for indirect effects firm performance more significant.Proposed the im plementation of IT governance policies and pr actices described further awareness on how to establish IT governance, IT governance m echanism to optimize, optimize, and im prove IT governance and audit m echanisms, improve IT governance IT internal audit staff and the overall quality of staff, enhance IT efficiency and other aspects of internal audit Suggest.This article may innovations are: 1. paper quality of internal control as a mediating effect links point to study indirect im pact on enterprise IT governance perform ance, while existing research confined to IT governance, governance model a direct impact on business performance which has som e innovative research perspective; 2. paper has used SPSS19.0 partial correlation analysis and S tata12.0 filling co ntrol variables mediating effect of regression analysis and appraisal of internal control management, in fact, permit research method has certain innovation.