The Research On Internal Control Of Accounting Information System Based-on ERP

The internal control system is an essential part and an important research topic in the modern enterprise. In last ten years, along with the extensive application of the ERP system in domistic enterprises, the accounting information system has already been imbeded to ERP system. Accompanying with the change of work process, the open of system, the dispersion of information and the share of data, the ERP system has changed enterprises' operating environment, the contents and methods of risk control. The objectctives, points, methods and process of the internal control of the accounting information system need to be adjusted based on the ERP system to adapt to the internal control requirements.On the basis of internal controls theories, ERP principle and accounting information system etc. this paper mainly studys the internal control of the accounting information system from the two sides under the ERP environment according to the summary inductive method, comprehensive analysis method and illustrated manual table method.(1)According to COSO《Enterprise risk management—integration frame (2004)》eight constitute factors and international information system audit and control association(ISACA) to release of the COBIT report and combine Ministry of Finance internal control committee establish that the enterprise internal controlregulation------basic regulation (ask for an opinion draft)(2007), enterprise internalcontrol concrete regulation ------computer information system(ask for an opiniondraft)(2007), this paper analyzes the internal control factors of the accounting information system, re-examines internal control risk of the accounting information system under the ERP environment and optimizes the internal control process framework in order to replies measure of the internal control risk of the accounting information system under the ERP environment, from internal control essential elements: environment control, risk valuation, control measure, information and communication, inspect and check.(2) From the data quality control angel this paper study the accounting information system under the ERP environment, according to the data quality concept of the data warehouse theories and data pre-process method. This paper make the content of data control as one of the accounting information system extensively and bring the data quality control into data safety control area.This paper mainly includes six parts: 1, Internal control and related theories; 2, The analysis of internal control factors of the accounting information system based on the ERP system and measures of the risk control; 3, Optimization of internal control process framework of the accounting information system and the analysis ofcontrolling points; 4, A new view of the internal controls------data quality control.5, Case study;6, Conclusion.