Empirical Study on Restraining Effect of Informatization Degree and Internal Control on Enterprise Financial Fraud

[Purpose]More and more financial fraud incidents, the enterprise internal control has a great impact. This study explores the relationship between the degree of informatization, enterprise internal control and financial fraud. [Methodology]This study uses the method of theoretical induction and empirical analysis to empirically test the impact of information degree, enterprise internal control on financial fraud and the inhibitory effect of information degree on financial fraud. [Findings]The results show that the degree of informatization has a positively related to corporate internal control；internal control is negatively related to financial fraud；and the degree of informatization is also negatively related to financial fraud. [Implications]This study clarified the degree of information, internal control of enterprise financial fraud impact. It will guide the development of listed enterprises in Hebei Province.