| dc.description.abstract | With the Information Technology progress and application, IT is increasingly important for the person or business. The advent of the digital age, companies increasingly rely on IT, whether the company′s managers to develop a comprehensive internal control system to cope with the development of IT and controls for a range of IT governance, governance . In recent years, domestic and foreign companies have a series of fraud scandals broke out, the United States enacted more SOX in 2002, its purpose is to hope that through legislation legally binding, to deter fraudulent behavior. However, the law is a temporary solution, to cure must be controlled from the changes in corporate governance and internal organization of the company to proceed. In this study, internal control and IT governance by way of questionnaires, the domestic market for Listed, OTC, Emerging Company issued 1850 questionnaires, studies have shown that five elements of internal control over the degree of IT performance management have significant influence. Therefore, this study and further analysis of IT performance management to achieve the three objectives of the internal control, operational goals, coverage goals, objectives follow any impact, the results showed a significant influence. | en_US |