Research On Information System Of Internal Control Of Zhuzhou Cemented Carbide Co. Ltd

Since the 21st century, information technology is changing the internal and external environment of internal control. In order to adapt to the fundamental changes in traditional internal control, companies need to build information systems of internal control. This paper designs an improved solution for the life cycle of information systems risk control and operational risk control in the field of information systems based on the re-orientation of the internal control objectives.This research can not only help enterprise in the case adjust information system of internal control objectives, but also improve life cycle whole process risk control and bring information system of internal control into operational risk control. Meanwhile, the paper can provide a reference for enterprise in China to construct information system of internal control. Furthermore, there is practical significance tackling the "islands of information" and other ills.In the paper, Zhuzhou cemented carbide Group Co Ltd is used as a case study. The paper first defines the concepts related to information system of internal control and makes a literature review of internal control objectives and information system of internal control. Then the paper makes a analysis of the guidance of principal-agent theory, corporate governance theory, system theory, and theory of event accounting for information system of internal control. after the analysis of problems in information system of internal control, the paper designs an improved solution for the life cycle of information systems risk control and operational risk control in the field of information systems based on the re-orientation of the internal control objectives. Finally, the paper puts forward proposals from the attribution of responsibility for the construction of the information system, platform construction, the effect of event accounting for information system. There might be two innovations. The first innovation is singled out the upgrade in information system of internal control which completes information systems life cycle. The second innovation is brought operational risk control into information system of internal control which enhances the control ability of information system.