摘要
随着信息技术的迅猛发展，其在企业内部控制中的应用日益广泛。本研究旨在探讨信息技术应用于内部控制的效果，以提升企业内部管理水平和风险防控能力为目的，选取了不同规模与行业的30家企业作为样本，通过问卷调查、实地访谈和案例分析相结合的方法，深入剖析信息技术在内部控制流程优化、风险识别与评估、信息传递等方面的应用情况及其效果。研究发现，信息技术的应用显著提高了内部控制效率，实现了控制流程自动化，增强了风险预警能力，使信息传递更加及时准确。特别是基于大数据和人工智能技术的风险评估模型，能够动态监测企业运营状况，提前预判潜在风险，这是本研究的创新点之一。此外，还发现信息技术有助于构建透明化的内部控制环境，加强了管理层与员工之间的沟通协作。然而，也存在部分企业因信息系统集成度低、人员素质参差不齐而导致应用效果不佳的问题。结论表明，信息技术为内部控制带来了革新机遇，但要充分发挥其优势，还需重视系统集成、人员培训等配套措施建设，为企业健康发展提供坚实保障。
关键词：信息技术应用；内部控制效率；风险预警
Abstract
With the rapid development of information technology, its application in enterprise internal control has become increasingly widespread. This study aims to investigate the effectiveness of information technology in internal control, with the ob jective of enhancing corporate internal management levels and risk prevention capabilities. A sample of 30 enterprises from various scales and industries was selected, employing a combination of questionnaire surveys, field interviews, and case analysis to thoroughly examine the application and effects of information technology in optimizing internal control processes, risk identification and assessment, and information transmission. The findings indicate that the application of information technology has significantly improved the efficiency of internal control, achieved automated control processes, enhanced risk warning capabilities, and made information transmission more timely and accurate. Notably, risk assessment models based on big data and artificial intelligence technologies can dynamically monitor corporate operations and predict potential risks in advance, which is one of the innovations of this study. Additionally, it was found that information technology contributes to building a transparent internal control environment, strengthening communication and collaboration between management and employees. However, some enterprises experienced suboptimal application effects due to low system integration and uneven staff competence. The conclusion suggests that while information technology brings revolutionary opportunities to internal control, fully leveraging its advantages requires attention to system integration and personnel training as supporting measures, thereby providing solid assurance for the healthy development of enterprises.
Keywords：Information Technology Application; Internal Control Efficiency; Risk Warning
目 录
摘要 I
Abstract II
一、绪论 1
(一) 信息技术与内部控制的背景意义 1
(二) 国内外研究现状综述 1
(三) 研究方法与技术路线 2
二、信息技术在内部控制中的应用 2
(一) 内部控制流程的信息化改造 2
(二) 关键控制点的信息技术支持 3
(三) 风险管理信息系统建设 4
三、信息技术对内部控制效果的影响 4
(一) 提升内部控制效率分析 4
(二) 增强内部控制有效性评估 5
(三) 改善内部控制合规性探讨 6
四、信息技术应用的效果评估体系 6
(一) 构建评估指标体系 6
(二) 评估方法的选择与应用 7
(三) 案例分析与实证研究 8
结 论 9
参考文献 10
随着信息技术的迅猛发展，其在企业内部控制中的应用日益广泛。本研究旨在探讨信息技术应用于内部控制的效果，以提升企业内部管理水平和风险防控能力为目的，选取了不同规模与行业的30家企业作为样本，通过问卷调查、实地访谈和案例分析相结合的方法，深入剖析信息技术在内部控制流程优化、风险识别与评估、信息传递等方面的应用情况及其效果。研究发现，信息技术的应用显著提高了内部控制效率，实现了控制流程自动化，增强了风险预警能力，使信息传递更加及时准确。特别是基于大数据和人工智能技术的风险评估模型，能够动态监测企业运营状况，提前预判潜在风险，这是本研究的创新点之一。此外，还发现信息技术有助于构建透明化的内部控制环境，加强了管理层与员工之间的沟通协作。然而，也存在部分企业因信息系统集成度低、人员素质参差不齐而导致应用效果不佳的问题。结论表明，信息技术为内部控制带来了革新机遇，但要充分发挥其优势，还需重视系统集成、人员培训等配套措施建设，为企业健康发展提供坚实保障。
关键词：信息技术应用；内部控制效率；风险预警
Abstract
With the rapid development of information technology, its application in enterprise internal control has become increasingly widespread. This study aims to investigate the effectiveness of information technology in internal control, with the ob jective of enhancing corporate internal management levels and risk prevention capabilities. A sample of 30 enterprises from various scales and industries was selected, employing a combination of questionnaire surveys, field interviews, and case analysis to thoroughly examine the application and effects of information technology in optimizing internal control processes, risk identification and assessment, and information transmission. The findings indicate that the application of information technology has significantly improved the efficiency of internal control, achieved automated control processes, enhanced risk warning capabilities, and made information transmission more timely and accurate. Notably, risk assessment models based on big data and artificial intelligence technologies can dynamically monitor corporate operations and predict potential risks in advance, which is one of the innovations of this study. Additionally, it was found that information technology contributes to building a transparent internal control environment, strengthening communication and collaboration between management and employees. However, some enterprises experienced suboptimal application effects due to low system integration and uneven staff competence. The conclusion suggests that while information technology brings revolutionary opportunities to internal control, fully leveraging its advantages requires attention to system integration and personnel training as supporting measures, thereby providing solid assurance for the healthy development of enterprises.
Keywords：Information Technology Application; Internal Control Efficiency; Risk Warning
目 录
摘要 I
Abstract II
一、绪论 1
(一) 信息技术与内部控制的背景意义 1
(二) 国内外研究现状综述 1
(三) 研究方法与技术路线 2
二、信息技术在内部控制中的应用 2
(一) 内部控制流程的信息化改造 2
(二) 关键控制点的信息技术支持 3
(三) 风险管理信息系统建设 4
三、信息技术对内部控制效果的影响 4
(一) 提升内部控制效率分析 4
(二) 增强内部控制有效性评估 5
(三) 改善内部控制合规性探讨 6
四、信息技术应用的效果评估体系 6
(一) 构建评估指标体系 6
(二) 评估方法的选择与应用 7
(三) 案例分析与实证研究 8
结 论 9
参考文献 10
