Research on Internal Control of Yihua Company under Technology of Artificial Intelligence

With the continuous development of the market economy, more enterprises have been exploring the market. However, financial fraud has emerged endlessly, which shows the reality and importance of research on internal control. Now, with the rapid development and wide application of new information technologies such as big data and artificial intelligence, the era of intelligent risk management is coming. Therefore, in this study, the impact of AI on company management is analyzed. Based on the theory of five elements of internal control and AI technology, the problems in its internal control are analyzed to put forward relevant optimization suggestions and provide a reference to improve internal control management capabilities. In this study, the financial fraud of Yihua Company and the current situation of internal control management of contemporary enterprises are taken as an example.