Internal control is the core content of modern enterprise management and an important guarantee for achieving business objectives.Since the early 1980s,the theory of internal control has been rapidly developing in the United States,gradually forming a relatively complete theoretical system.It covers various aspects such as corporate governance and business management.Information system is one of the core resources of modern enterprises.Its application within enterprises can not only help managers better understand employees,understand the market,and grasp the dynamic information of competitors,but also provide support for internal control.Based on the above understanding,this paper starts from the perspective of the effectiveness of internal control in listed companies,using the level of informatization as the mediating variable and the disclosure of internal control self-evaluation reports as the moderating variable.It aims to study the impact of informatization on the effectiveness of internal control in listed companies in China.Research has shown that there is a significant positive correlation between the level of informatization of listed companies and the effectiveness of internal control,and the disclosure level of internal control self-evaluation reports can regulate the impact of informatization level on the effectiveness of internal control.
NETL
NSTL
维普
万方数据
