Establishment and Management of Internal Control Information System: Organizational and Socio-Psychological Factors

摘要

Development and implementation of modern information systems are related with the analysis of a wealth of problems of organizational, systematic, hardware and software nature. Implementation of information system in the organization troubleshoots technical and managerial problems, yet brings about those caused by human factor. This article analyzes the matters related with implementation of a specialized information system of internal control and audit in terms of the effects of organizational and socio-psychological factors. Implementation of such system involves inevitably the controversial and conflict situations between both the organization insiders and representatives of the Customer and Performer. Successful implementation of information system requires a scrupulous attitude to organizational and socio-psychological factors. Besides, this paper deals with such factors as directorship attitude, readiness for changing of management processes, adequate comprehension of information system possibilities, relieving conflicts and clashes, and interaction at the stage of B-testing. It describes the influence of every factor on implementation process and pinpoints the ways of solving of originating problems. It is shown that insufficient attention of said factors can retard the processes of development and implementation of information system right up to a complete fault. Pacing factor in successful implementation of information system consists in the support and control by organization directorship over all planned activities. Line managers play a critical role in successful implementation. Keystone of implementation of planned targets consists in comprehension by said line managers of the fact that overall system in internal management and audit can be efficient only if sufficiently automated.