内部控制的作用在于促使企业更有效率的达成经营目标,提供可靠的财务报表与信息,并确保一切程序符合相关的法令与规章。就电子商务环境而言,企业交易的处理与相关作业程序都必须仰赖良好的计算机信息系统。因此,信息系统内部控制的好坏将直接影响企业的营运与发展。 The purpose of internal control is to encourage enterprises to more effectively achieve their business objectives, provide reliable financial statements and information, and ensure that all procedures comply with relevant laws and regulations. In the context of e-commerce, the processing of business transactions and related processes must rely on good computer information systems. Therefore, the internal control of information system will directly affect the operation and development of enterprises.