Research On Risk Control In Service Project Handover Of IT Shared Service Center Of An Accounting Firm

With the development of economic globalization,international trade has become more and more frequent.If there is an economic crisis,it will cause a chain reaction and many financial institutions will be hit hard.The external overall competition environment has put forward higher requirements for listed enterprises.Many listed enterprises pay more and more attention to the audit work,which makes the development of the audit industry face new challenges.In the current stage of development,the audit industry's development environment is more complicated,and the continuous advancement of economic globalization requires modern information technology.Information systems play a very important role in the entire accounting firm,supporting the good operation of the entire audit work.The efficiency of information systems directly affects the competitive power and profitability of the entire audit accounting firm.Under normal circumstances,Accounting firms mainly outsource information systems to more professional companies to manage them,so as to effectively control costs and reduce losses caused by human causes.Although IT outsourcing has brought great convenience to accounting firms to some extent,a series of risks have also come along.Therefore,strengthening the risk control and management of IT outsourcing plays an important role in accounting firms.This article mainly takes IT outsourcing risk management of an accounting firm as the research object,analyzes the current situation of IT outsourcing development of the accounting firm,and conducts a detailed study of the reasons for these risks,and finally proposes targeted countermeasures.This paper introduces in detail the historical development of IT outsourcing and the research theories related to IT outsourcing,and then explains the current development of an accounting firm.And the firm's IT organizational structure,IT service content and the current status of IT outsourcing are described in detail.Then it analyzes the main problems of IT outsourcing in an accounting firm from the level of IT outsourcing client,and studies the types of risks and causes of IT outsourcing.The risk of an accounting firm is mainly divided into three categories:internal management risk,outsourcing environment risk and IT outsourcing supplier risk,and three different types of risk identification and overall assessment.On the basis of risk assessment,the risk factors existing in an accounting firm are analyzed and listed,and the control and management schemes are put forward.