Based On COBIT Model The Study On Internal Control Of Accounting Information System In Q Enterprise

The accounting information system of internal control system construction is the important content of modern enterprise management, it is also an important topic of research in recent years. The accounting information system of internal control is to ensure the accuracy of accounting, the safety and reliability of the accounting information system, improve the efficiency of accounting information system, process control technology and means of implementing management and accounting information system using a variety of. With the advent of the information age, the accounting information system has been rapid development and wide application, the traditional accounting method really faces enormous challenges, the traditional accounting information system of internal control can not meet the increasingly complex requirements, and therefore need to further strengthen the internal control of accounting information system. Control objectives for information and related technology (COBIT) is a standard IT governance framework, is internationally recognized now, authoritative information technology management and control standard, its purpose is to standardize and improve the governance means, effectively prevent and avoid risk, improve the value of information technology, to meet the demand of management. The COBIT management concept to the internal control of the enterprise, further break through the depth and breadth of enterprise internal control, establish internal control research new milepost.Based on the internal control, COBIT governance model as the theoretical basis, using the theory with practice method, inductive analysis and other methods, to large state-owned manufacturing enterprises, Q enterprises to study the internal control of accounting information system as the research object, on the current status of internal control analysis, explores the problems of the accounting information system of internal control there is, for Q enterprise information system of internal control practice, proposed the use of COBIT governance model of the internal control of accounting information system of Q enterprises to build, to solve the current problems. The main conclusions are as follows:first, with the deepening of the development of the times, accounting environment changes, the accounting information system of internal control is becoming more and more important, should be strengthened; two, a clear analysis of the internal control of accounting information system in Q enterprise and now, put forward three problems; uses the COBIT model to improve the internal control of accounting information system the Q system of enterprises, from strategic planning and organizational structure, acquisition and implementation, service and support, assessment and monitoring of these four aspects, re construction of Q enterprise’s internal control system of accounting information system, in order to give full play to the role of accounting information system, reduce the cost, improve efficiency. This paper is organized as follows, the thesis consists of five chapters:The first chapter is the introduction, introduces the research background, research significance, and research ideas and research methods, draws the outline of the text.The second chapter is the theoretical basis, introduces the relevant concepts of accounting information system, internal control, introduces the concept of COBIT model, and describes the relevant theoretical basis, lays a theoretical foundation for the full text.The third chapter is the analysis of the present situation and problems of Q enterprises, mainly divided into three parts, respectively. The Q profile lies.The fourth chapter is about the improvement of accounting information system in Q enterprise internal control, puts forward a COBIT model based on the internal control system of accounting information system of enterprise Q construction, is the key part in this paper.The fifth chapter is the conclusion and outlook, based on analyzing the theory and the reality of enterprises, summarizes the research conclusion of this paper, puts forward relevant policy suggestions.This study shows that:first, with the change of accounting environment, accounting information system of internal control can optimize with the IT governance model is scientific and reasonable, so as to enhance the efficiency of accounting information system, the COBIT model is comprehensive; two "business centered", the "goal oriented" and "process control" etc. to realize the goal of internal control of enterprises; three, through the construction of accounting information system using COBIT model on the Q company, found the COBIT governance framework can meet the requirements of the accounting information system of internal control, the result showed that the COBIT model is reasonable and feasible internal control framework, which can effectively play the role of accounting information system.