Internal Control Information Environment

With the development of science and technology, information technology gradually into the enterprise’s production and business activities, compared to the traditional environment, the information environment has brought new developments in science and technology, the advanced science and technology and management of enterprises injected into Management activities in order to bring to the enterprise not only to update technical means, it is updated advanced management concepts, so that all the elements of internal control has new features to improve the effectiveness of internal control to some extent; however, He is also the double-edged sword, in to bring new business opportunities, but also to the internal control brings new risks. Traditional internal control environment, because each element suited to the new information environment, resulting in a new crisis. For the internal control environment,information technology, opportunities and risks; new features for the information environment,the need for the traditional internal control environment to refine and improve the various elements, the internal control framework to design information technology environment.Based on the study a large number of current research on the use of summarized and field research, investigation of the internal control environment information Wentz shares under study for the IT impact of the five elements of internal control, analyzed and summarized Information Environment Wentz Shares internal control specific problems and to make further improvements,improve internal information environment under the control of the overall framework, in the majority of companies expect to present new information technology environment to provide a reference.