Research On Internal Audit Of Accounting Information System

With the rapid development of IT technology and the increasing level of enterprise information,new enterprise audit technology is emerging,and information system audit is born.Based on the knowledge of accounting,auditing,computer,network security,information technology and other disciplines,and on the basis of traditional risk oriented auditing,this paper studies the audit objectives,audit methods,risk assessment and other contents in the internal audit of accounting information system,as well as their specific operations in practice.On the basis of literature research,this paper puts forward the basic theoretical basis of the internal audit of the accounting information system,expounds the necessity of the development of the internal audit of the accounting information system,and points out that the reasons of the internal audit of the accounting information system are in accordance with the actual situation of our country Based on the standard system issued by the information system audit and Control Association and the relevant regulations issued by the China Internal Audit Association,combined with the actual case of company a,this paper puts forward suggestions for improving the internal audit of the enterprise accounting information system.The research results of this paper enrich the content of accounting information system audit theory system,and have certain reference significance for enterprises to improve the internal audit work of accounting information system.