信息化对内部控制影响的理论研究

Theoretical Study on Effect of internal control based on Information Technology

安然、世通等舞弊事件的发生,让投资者认识到内部控制的重要性。各国政府陆续发布有关内部控制的法律法规,使得如何更有效的提高内部控制绩效变得迫在眉睫。目前,不少学者都试图利用信息技术研究内部控制,取得了一些成果,但是却缺乏相关的理论加以解释,使得这种交叉学科的研究缺乏相应的理论支撑。利用已有的相关理论深化研究,阐述信息化如何对内部控制影响,可以为该领域未来的研究提供理论支撑。

With the happened of Enron, WorldCom and other incidents of fraud,more and more Investors recognize the importance of internal control. Governments continue to publish laws and regulations relating to internal controls,so how to more effectively improve the performance of internal control becomes imminent. Nowadays, Many scholars have sought to use information technology to internal control study, and have Some achievements. However, the study Lack of theory to explain, making the interdisciplinary research haven ’t corre-sponding theoretical to support. This paper attempts to use relevant theory to settle how the interdisciplinary influence internal controls,in order to providing theoretical for future research in this field.