The Research on the Improvement of Internal Control Quality Through the Enterprise Informatization

The improvement of internal control quality is the key to the promotion of enterprises’management effectiveness. There are large amounts of related literatures about the relationship between the enterprises’ informatization and internal control. Regrettably, the empirical study of this relationship is too scarce. First of all, based on the principle of sustainable development,the author did some researches on the theoretical background, which related to the concept of enterprises’ informatization and internal control.Admittedly, this articleused the empirical method to explore the influence of informatization on the progression of internal control quality, which is basedon the data between 2009 and 2010 of the listed companies. According to the result of the study, it can be concluded thatthe companies disclosed informatization voluntarilywould obtain the higher effectively and efficiently internal control. Moreover, this article further discusses the relationship between the capital investments of informatization and the quality of internal control. Hence,it is concluded thatthe quality of internal controlcannot be promoted immediately through the capital investment on informatization. Keywords-internal control; informatization disclosure; informatization capital investment