A Study Of Internal Control Of Accounting Information System Based On COBIT

With the widespread use of information technology in the economic field，businessprocesses and operating environment has changed，then accounting informationization iscontinuously facilitated.In this process of establishing a new accounting model which isbased on intergration of traditional accounting,the structure of accounting informationsystem is constantly changed.There must be a corresponding reasonable and effectivecontrol system to ensure the validity and reliability of the accounting informationsystem.In the situation of developing informationize and internal control,combine onewith the other to a correlative unity.At present, many units have been established theinternal control system of accounting information system,but the defects and deficienciesof the system increasingly prominent in practice.In order to improve the management level,to ensure the operational efficiency of the units in the corresponding environment, theimprovement of the internal control of accounting information system isindispensable.COBIT as an IT management and security control standards, informationand a target model of related technology control,which is internationally recognized as themost authoritative one,will provide a basis for the research.In this paper, standard research method combined with the specific case of the Jtobacco company to study the status and improved method of internal control ofaccounting information system.Firstly proposed COBIT model,then described indetail,including control theory,content,features and its relationship with COSO.Based onthe COBIT model,in summing up the internal control status of accounting informationsystem in J tobacco company,thus to analyse its problems.Finally,improvement actions ofinternal control of accounting information system in J tobacco company has beenadvanced.Rebuilding the internal control of accounting information system in J tobaccocompany.Studying internal control issues under the situation of accounting informationization aims to adapt to changes in the environment.Provide some suggestions and measures forthe internal control improvements of accounting information system.Expand the field ofstudy of the internal control and enrich the theoretical system of internal control.Furtherimprove the internal control system, and promote the practical accounting work.