Research On Internal Control Of Accounting Information System Of A Company

Internal control of an enterprise usually refers to the management process carried out by the relevant personnel in order to achieve the purpose of control.Enterprise internal control of accounting information system is a process to take measures to manage the accounting information system.It can enhance the security performance of accounting information system,improve the operational efficiency of the system and guarantee the quality of accounting information.China's economic development,the application and popularization of information technology,accounting information system internal control In order to meet the needs of different stakeholders,corporate accounting information is to achieve information sharing.But the characteristics of the Internet itself,such as open,decentralized information,but also on the enterprise accounting information system management of the internal control of new contradictions and challenges.The accounting information presented by the internal control system currently adopted by the enterprise will not meet the needs of different stakeholders.This situation poses more challenges to the enterprise accounting information system and creates more challenges.In this case,enterprises need to re-design the internal control system of accounting information system,so that it can meet the different needs of the enterprise's own situation and the existing Internet characteristics.This paper first summarizes the internal control of domestic and foreign accounting information systems from the perspective of development.This paper introduces the related concepts and theoretical basis of accounting information system,and introduces the related concepts and contents of COBIT5.0,which is more advanced frame.Based on the five process domains of COBIT5.0 framework,the author analyzes the internal control system of A company's accounting information system and puts forward the feasible optimization proposal based on the discovered problems and the actual situation of Company A,and constructs the accounting information system of Company A The internal control evaluation system evaluates the relevant situation of the enterprise and gives the relevant opinions according to the evaluation results.Based on the actual situation of the internal control of A company's accounting information system,this paper puts forward some feasible suggestions,and combines the internal control system of accounting information system and the evaluation of internal control of accounting information system to expand the research field of internal control of accounting information system,Is conducive to improving the internal control system.