Multi-Tactics to Enable Better Internal Control by Information System Integration

Abstract

On account of new challenges to internal control of companies in IT intensive environment, it is necessary to enable internal control through information system integration. According to literatures ISI fosters an enabling approach to management control in terms of each of the four design characteristics which are repair, internal transparency, global transparency, and flexibility. Effective internal control system is not only a technical issue, but also a managerial issue. This literature demonstrated how to set and optimize a technique-managerial embedded internal control system. ISI through ERP is an enabling approach to control allowing for a more sound solution of both technical and managerial aspect. The integrated information architecture underlying ISI will foster the four design characteristics underlying an enabling approach to control therefore optimize internal control system through system integration, good information and communication, business process reengineering and IT techniques itself.