On how to realize the informatization of enterprise internal control

(1) In the control mode, manual and computer programs are combined, information technology is the means, and enterprise information system is the platform. Minimizing the error probability caused by human factors is conducive to improving the efficiency and effect of information communication. The ultimate advantage of this function is that it can reduce the cost of internal control and improve the efficiency of internal control. ?

(2) Informatization of Internal Control Process "Basic Standards for Internal Control of Enterprises" provides samples for major enterprises, and enterprises evaluate them according to their requirements, including internal control systems, processes, key control points and control measures. They are solidified in the information system to make the design and operation of the internal control system more effective.

(3) The internal management of enterprises must be scientific, standardized and sound. Standardized system flow is the basis of internal control. Only by standardizing and perfecting the internal management of enterprises can the internal control system, process and measures of enterprises be solidified in the information system. In this way, employees can carry out business according to standardized systems and processes, and can effectively control the risks encountered in the business process.

Extended data:

The Basic Standard for Internal Control of Enterprises jointly issued by the Ministry of Finance and other five ministries and commissions requires the combination of internal control and information system: "Enterprises should use information technology to strengthen internal control, establish an information system suitable for operation and management, promote the organic combination of internal control processes and information systems, realize automatic control of business and matters, and reduce or eliminate human manipulation factors". ?

The "Guidelines for the Application of Enterprise Internal ControlNo. 18-Information System" further clarifies the main purpose and specific content of promoting enterprises to effectively implement internal control, improving the modern management level of enterprises and reducing human factors. It can be seen that the goal of internal control informatization is to implement internal control by means of information technology, reduce the mistakes caused by human factors and improve the execution and efficiency of internal control.

References:

Baidu Encyclopedia-Enterprise Internal Control Standard