信息化视角的企业内部控制分析

Analysis of Enterprise Internal Control from the Perspective of Informatization

随着信息技术的不断发展,人类已进入了信息化时代,大数据、人工智能等技术应用给企业各环节带来了便捷。在实施信息化管理环节中,企业要高度重视各类信息技术的应用,同时,形成完善的内部控制措施,来解决传统管理流程中存在的问题,以此提高企业的经济效益。文章通过对信息化视角的企业内部控制工作进行分析,论述存在问题及具体建议,从优化人员与组织架构、防控系统操作环节风险、改进主要工作流程、重视数据质量、执行信息化内部审计等方面进行探讨,对于企业改进信息化体系下的内部控制流程具有一定参考价值。

With the continuous development of information technology,mankind has entered the information age,and the application of big data,artificial intelligence and other technologies has brought convenience to all aspects of enterprises.In the implementation of information management,enterprises shouldattach great importance to the application of various information technologies,form perfect internal control measures to solve the problems existing in the traditional management process at the same time,so as to improve the economic benefits of enterprises.This paper analyzes the internal control work of enterprises from the perspective of informatization,discusses the existing problems and specific suggestions,and discusses them from the aspects of optimizing personnel and organizational structure,preventing and controlling risks in system operation,improving the main work process,paying attention to data quality,and implementing informatization internal audit.These have certain reference value for enterprises to improve the internal control process under the informatization system.