Research On The Effectiveness Of Enterprise Internal Control Informatization

With the separation of enterprise ownership and management rights and the continuous expansion of enterprise scale,due to the failure of internal control,capital chain fracture and financial fraud often occur.For example,Yili executives illegally misappropriated public funds and arbitrarily dismissed independent directors,and "yabaite" falsely increased 600 million revenue through related party transactions,and so on.These cases have proved that the failure of internal control will directly affect the survival and long-term development of the enterprise.Only by establishing and improving the effective internal control system can the enterprise keep its vitality forever.With the rapid development of information technology,information technology represented by Internet,intelligent software and information system has become an irreversible driving force to promote the development of social economy.More and more enterprises apply advanced information technology to the construction of internal control system,so as to realize the unification and sharing of data,and improve the efficiency of enterprise production and operation.In September 2019,Beijing held a symposium entitled "internal control in the digital age",which explored the new changes,new methods and new applications of internal control brought by the Internet and big data.It is undeniable that Internet technology,cloud computing technology and other information technologies are more and more widely used in the construction of internal control system of enterprises,and information technology is a double-edged sword for enterprise management.If properly used,it will help to improve the production and operation mode of enterprises,improve the operation efficiency and enhance the competitiveness of enterprises.Improper use will also lead to internal management of enterprises The problems that hinder the production and management of enterprises.Therefore,how to properly apply information technology to the construction of enterprise internal control system,and make the internal control of enterprise better adapt to the development of information technology,is the problem that many enterprises need to solve.On the basis of reading and sorting out the relevant literature and theory,the author found that there were not many researches on the combination of internal control and information technology in the past.Therefore,the contribution of this paper is to combine the internal control and informatization,build the basic theoretical framework,and through the case study method,taking a electric appliance company as an example,this paper expounds how to effectively combine informatization and internal control system from five aspects of control objectives,control environment,control activities,control supervision,information system and communication The results include financial effect and internal control index performance.Through the vertical comparative analysis,it is found that after the informatization improvement,the profitability,operation ability and development ability of the enterprise have been improved;after the informatization improvement through horizontal comparison,the internal control index of company a from 2012 to 2018 is higher than that of the same industry,and the financial indicators are also higher than the average value of the industry.Then,according to the data analysis results to explore the effectiveness of information in internal control.It not only enriches the related research of internal control informatization,but also provides reference for other enterprises.