Abstract
In the financial statement audit which is the social system to which a third person performs opinion manifestation about the fairness of a financial statement of a company, an effective internal control serves as a prerequisite of audit implementation. In the creation process of the accounting information of a company, it is in the inside where the dependence to the information system which utilized IT is increasing, and validity evaluation of the internal control of an information system is still more important. In this paper, the present status of the business was described about validity evaluation of the internal control of an information system, and the future subject was shown.
