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信息技术给企业的内部带来了新的变革、新的组合、新的变化,也伴随着新的风险。信息技术在企业的广泛应用,不仅改变了传统的手工数据处理的方式,而且触发了企业管理模式、生产方式、交易方式、作业流程的变革,人们的行为模式也随之变化。虽然信息技术没有改变企业内部控制目标,但企业内部发生的变革对传统的内部控制观点和控制方法产生很大的冲击。因此,如何构建基于信息技术环境下的企业内部控制系统已经成为目前需要解决的问题。
Information technology has brought new changes to the interior of enterprises. New combinations and new changes have also come with new risks. The widespread application of information technology in enterprises has not only changed the traditional way of manual data processing, but also triggered the change of enterprise management mode, production mode, transaction mode and operation flow and the change of people’s behavior mode. Although information technology has not changed the goal of internal control, the changes within the enterprise have a great impact on the traditional viewpoints and control methods of internal control. Therefore, how to construct an enterprise internal control system based on information technology environment has become a problem that needs to be solved at present.