信息技术能力对内部控制作用机理研究

内部控制是集事前控制、事中控制和事后控制于一体的控制体系。它独立于企业自身的管理控制系统，是对利益相关者利益的外在保护。内部控制需要不断地与管理控制融合，进一步加强对关键风险点的控制，从而达到自我内化的效果。信息技术提高了其内化的能力，通过制度、组织、流程、信息以及风险五条路径影响着内部控制，进而影响内部控制的执行效果。

Research on the Mechanism of Information Technology Ability to Interior Control

Interior control, as a control system integrated with control in advance,in the event and after the event, is in- dependent of the management and control system the enterprise owns itself and serves as an external protection to the benefit of stakeholders. And the interior control needs to be constantly integrated with that management and control system and to be further improved on the key risk control for the effect of self-internalization. Information technology makes interior control more competent in the internalization, and in turn makes influence on itself by five approaches of regulations, organizations, procedures, information and risk even on the effect of implementation.