Evaluation Of Internal Control Efficiency Under Informatization Environment On Tian-Hai Company

Information resources have being shared by a high degree which attributed to the rapid development of science and technology. The external environment and internal environment of enterprises is facing a qualitative change which is caused by the electronic used in the business process.The production and management of enterprises is facing new risks, the construction of their internal control is facing new challenges. Under the information environment, the mode, scale, process of business are different from the traditional background, the evaluation methods of internal control effectiveness are different too. Taking Tianhai Company as an example, to construct a evaluation system of internal control based on the five elements theory of internal control which was put forward by COSO committee. To evaluate the validity of internal control of Tianhai Company after its implement ERP project by using fuzzy comprehensive evaluation method. Firstly, based on analytical hierarchy process, the 5 elements of internal control were regarded as the internal control evaluation indexes; they were layered to 32 level two indexes and then 81 level three indexes. Secondly, some of the department managers of Tianhai company were conducted to be surveyed by questionnaires and the judgment matrix were constructed by the questionnaires, and then using yaahp V7.5 software to calculate the index weight. Thirdly, using the fuzzy comprehensive evaluation method, a questionnaire survey was conducted through 30 experts, to establish the fuzzy evaluation matrix, using yaahp V7.5 software to determine the weight, the percentage of each internal control index of whether excellent, good, or poor were determined. And the conclusion and suggestions were obtained. The research showed that, under the information environment, the effect of internal control of Tianhai Company was good. The rate of excellent and good reached 75.33%. At the same time, the assessment of the risks which brought by information technology was not enough, the internal control measures of information technology, operational analysis, and budget also were weak. It was suggested that the management of multiple nuclear and system authority should be established in the information environment.