The impacts of information technology on internal control: An empirical study

摘要

Improving operation efficiency and effectiveness, abiding law, and making financial reports reliable, are three objectives of internal control. In order to investigate the impacts of information technology on these objectives of internal control, this study made a empirical study of Chinese listed companies in China Informationization Top 500. The results show that higher level of information technology leads to higher organizational operation efficiency and effectiveness and better performance in abiding law. However, the impact of information technology on financial reports' reliability is not significant as expected.