The Research On Internal Control Of Accounting Information System Based On W Company

Internal control includes board of directors, board of supervisors, managers and all of staff implement, the progress also aim that achieving control objectives. The internal control of accounting information system is a process of manage and control accounting information system by using various techniques and methods, in order to ensure the correct, reliability and security of accounting information system, improve accounting information system operation efficiency and to ensure accounting information’s accurate and reliable. With the rapid growth of Chinese economy, information and Internet technology are also go through the rapid development, its application in accounting has become an inevitable trend, then the original system (or LAN)of accounting information system go out of the closed local system, achieve the opening and sharing of enterprise’s internal and external information. however, the Internet system shows openness, sharing, dispersion characteristics, it also brought some new problems and challenges to internal control of computer accounting information system, Existing control measures are difficult to ensure the authenticity and integrity of accounting information, accounting information system security put forward higher requirements. In hence, we must be based on the characteristics of the Internet system to reconsider and designing enterprise accounting information system of internal control systems to adapt increasingly complex internal and external environment.This paper analyses the domestic and international accounting information systems, internal controls and accounting information system development and application of the internal control process, using the theory and practice of the method of combining. It represents induction, summarize, compare, analyse, standing height of the company’s overall strategic objectives. It also analyses W’s accounting information system of internal control situation, improve its internal control system in accounting information systems.This article studies w company which was founded in1988, it was originally a leather garments and products with sales mainly industry and trade combined enterprise. It has corporate employees at all levels of the tireless efforts and hard work during these years. It becomes multi-industrial areas now. Total assets reaches to more than (?)10billion. Currently, the group subsidiary leather garments, sofa, real estate, international trade, property management industry, and leather and garment industry is the basic industry group. Text to our internal control framework as a starting point, the focus of W’s accounting information system of internal control situation, find out its internal control deficiencies and improvements, based on relevant theories and methods of its cause of the problem in depth analysis, then, for the W’s enterprise’s own specific situation and relevant laws and regulations, the W’s accounting information system of internal control to be revamped to fit the W’s long-term development. This paper according to the research ideas that ask questions, analyze problems, problem-solving to complete a comprehensive statement of the research results.