A Research On The Internal Control Framework Of Accounting Information System Under The Network Environment

The network is one of the greatest inventions of the20th century, not only shortened the distance between people, but also a contingent of our students to become rich and colorful. The network was able to bring convenience to people, is because it has the characteristics of openness, and efficiency. These characteristics, just as the Internet is one of the problems we brought.Accounting information systems with the development of computer technology is an important means of standardized management organization or enterprise, and also the interests of indirectly created. Such an important position in accounting information systems, of course, has its own internal control system. In other words, the regularization of construction of the accounting information system, is also very important.Network environment for the implementation of the accounting information system functions with certain challenges, but also for accounting new system construction, especially in the accounting information system of internal control has brought some problems. In this paper, the network environment, the accounting information system of internal control structure, internal controls in accounting information systems architecture. Choose this research topic is in the work project, I encountered similar problems, therefore the idea of studying this subject.The thesis is divided into five parts:Introduction; define the relevant concepts and theoretical basis; network environment, the accounting information system of internal control; theoretical explanations of accounting information system of internal control structure in the network environment; network environment, the accounting information system of internal control implementation of feasibility analysis and specific operations.The first part:to introduce the topics of motivation, background, domestic play Research and research significance.The second part:introduces the definition and theoretical basis of the related concepts of accounting information system of internal control structure under the network environment (COSO theory of the five elements).The third part:analyzes the impact of the network environment on the internal control of accounting information systems.The forth Part:the theory expounded on the internal control structure of the accounting information system in the network environment.Part V, Chapter Vand Chapter VI:analysis of accounting information system internal control framework for practical feasibility of the network environment, and to correct groups, for example, introduced the operation of the network environment, the accounting information system of internal control architecture.