The Study On Internal Control Of Accounting Information System Based On CMM Model

With the advances in technology, and the rapid development of computer technology, networktechnology and information technology, accounting is developing correspondingly. Accountinginformation has become the development trend of the accounting work. Accounting informationsystems are also indispensable for today's accounting work. Information system has brought usconvenience and also brought us new problems. In order to guarantee the normal operation ofenterprises, we have to adapt to this change. Improve the management system and circumvent theenterprise risk. Only in this way, can we make the enterprise into the new environment quickly.Thus better able to survive in the competitive environment.Internal control can improve the management and the economic efficiency of enterprises.Therefore, accounting information system of internal control can not be ignored. We want to makecorresponding adjustments on the internal control system according to the new changes in theenvironment. Effective internal control can guarantee the authenticity, integrity and reliability ofaccounting information. Only in this way, can we provide valid information to make the rightdecisions for the enterprise and create good economic benefits to the enterprise. The dailymanagement of the enterprise is more rule-based.This paper based on the concept of internal control and accounting information systems andstart of the five elements of internal control. Accounting information systems for internal controland adjusted accordingly by the new environment brought about new changes in the internal controlsystem. Then introduce the Capability Maturity Model and make the classification of the accountinginformation system of internal control with the method of qualitative analysis and quantitativeanalysis. Give their assessment of the implementation process and the results of the implementationof internal control. And from the evaluation results improve the internal control system. Finally,given the specific case, use of fuzzy comprehensive evaluation method conducted a comprehensiveevaluation of the Capability Maturity Model accounting information system of internal control. It'smake the end result more clear. It has a guiding significance for the practice of internal controlevaluation.