Information technology has made a spurt of progress and been applied extensively, which change the whole world enormously and brings forword an austere challenge for accountants. Accounting information for the development of enterprise internal control content ,in order to protect assets integrity and confidence, to assure the reality and reliability of accouting information, it's important to build corresponding measures, concerning various risks in accounting information sytem.This paper discusses building corresponding measures of the accounting information system, the principal of COBIT, the control objectives and it's applications in accounting information system. Aiming to provide a helpful for enterprise accouting information's internal control system. It also involves analysis of specific cases. |