Study On Controlling Risk In Accounting Information System Of SJ Company By Audit Perspective

With the continuous expansion of business scale and business management becomes more and more complex, enterprises have gradually introduced the information system, information system in the use of the business module significantly increased the efficiency of the business. Accounting information system risk control is to protect the enterprise accounting information system security and reliability, ensure that enterprises are the most efficient use of resources and achieve business objectives, improve the core competitiveness of enterprises. And the traditional audit in many aspects of the gap between the larger.Compared with the rapid development of the audit of accounting information system in foreign countries, the process is slow in our country, accounting information system audit ensures the safety and reliability of the accounting information system, provide correct guidance for business decision making. The effective control of the risk of accounting information system should be closely watched by the auditors.. This is also the problem that this paper needs to study.This paper mainly consists of five chapters, the first chapter is the introduction, mainly on the research background and significance of the article, and the accounting information system audit on the domestic research review; the second chapter mainly introduces the audit and accounting information system risk management; chapter three SJ company accounting information system audit risk identification and assessment and from the inherent risk, control risk, check risk perspective of SJ company information system audit risk assessment; chapter four SJ company accounting information system audit risk control, from the general control and application control two aspects, proposes some measures. The last chapter is the conclusion, the suggestion and the prospect of the research.The idea of this research is combined with the theoretical basis of research in domestic and foreign accounting information system audit, analysis of the current situation of the development of China’s accounting information system audit, combined with the business case, of accounting information system auditing risk and its control measures were in detail, finally draws the research conclusion of this paper.In this paper, the risk control of SJ company’s accounting information system is studied by means of literature research and case analysis. Firstly, through the analysis of domestic and foreign for accounting information system risk By drawing on foreign experience and inspiration, in the audit practice for accounting information system auditing risk sources, according to the sources of risk of SJ company faces the risk is evaluated, in order to achieve the effective control of accounting information system auditing risk.