Financial management software, enterprise resource planning (ERP), supply chain management (SCM), customer relationship management (CRM), electronic commerce (EC) and other applications are increasingly widespread. The informatization construction of enterprises has promoted the corresponding changes in the organizational form, management system and control points of enterprises, and the organizational structure of enterprises tends to be flat. Managers rely more and more on management information platform to operate and control enterprises, and e-commerce has also become the development direction of global trade operation of enterprises. At the same time, enterprise informatization also poses new challenges to enterprise internal control. The purpose of this study is to discuss the influence of information application on internal control, the changes that should be made to adapt to the changes of internal control, and how enterprises should strengthen internal control under the information environment.
1, enterprise informatization challenges internal control.
Internal control is an important content of modern enterprise management, and it is also a clear requirement of the five ministries and commissions of the country for standardized management of listed enterprises. The purpose of establishing internal control system for enterprises is: 1) to ensure the effectiveness and efficiency of production and operation of enterprises; 2) Ensure the reliability of financial reports, so as to plug the internal management loopholes of enterprises, ensure the authenticity of production and operation data of enterprises, and formulate reasonable performance evaluation indicators and basis; 3) Make enterprises consciously abide by relevant national and local laws and regulations, and prevent and control internal fraud.
According to the definition of COSO Committee, an international authoritative organization, enterprise internal control includes five elements:
1) control environment. It will affect employees' understanding of internal control, make internal control implemented and ensure the realization of enterprise strategic objectives. 2) Risk assessment. In the increasingly fierce market competition, enterprise internal control must analyze and understand all kinds of risks it faces and deal with them in time. 3) Control activities. Policies and procedures to ensure the implementation of enterprise management instructions. Control activities mainly include: transaction authorization, separation of duties, supervision, business record, contact control and independent audit. 4) Information and communication
. Enterprises must ensure that employees can get the information they need in the process of implementing, managing and controlling their business activities, so that employees can perform their duties smoothly. 5) supervision. The whole process of internal control must be properly supervised and revised when necessary.
Enterprise informatization increases the potential risk of enterprise internal control. In the process of enterprise's transformation from traditional management to information management, systematic, strict and perfect internal control should be constructed.