浅谈信息化环境下如何加强企业内部控制

企业信息化增加了企业内部控制的潜在风险,对企业内部控制提出了新的挑战,使企业组织扁平化,改变了管理信息的采集、存储及处理方式等。通过分析信息化对内部控制五要素的不同影响,提出了建立与信息化建设相适应的内部控制制度,信息系统控制及审计,实施业务流程优化和固化,加强企业人力资源管理等信息化环境下企业加强内部控制的对策。

Talking about Strengthening the Internal Control of Enterprises under Informationization Environment

Enterprise informationization increased potential risks of internal control, gave a new challenge to it, makes the enterprise organization flat and changed the way of collecting, storing and processing management information. In this article, the author analyzed the influence of informationization on the five elements of internal control and proposed countermeasures to strengthen internal control under informationization environment, such as establishment of an internal control system compatible to information construction, the control and audit of information system, the optimization and regularization of business process and the strengthening of human resources management.