A Research On The Internal Control Mechanism Of Accounting Information System In IT Environment

Accounting information plays an important role in the society. It is widely used, and government sectors invest institutions banks enterprises people all will use accounting information to make decisions. Only the real accounting information can lead to proper decisions and secure the economy development. Accounting information is produced by certain technology and procedure. In order to insure its authenticity and correctness, there must have a serial of systems and technologies to control it. These systems and technologies are nearly related to the environment of accounting information system. As the information technology has been deeply used in accounting information system, accounting processing environment changes by the appearance of different processing ways processing tools workflows etc. Duo to the change of accounting processing environment, there must have a new serial of systems and technologies to insure that accounting information is actual and enough. This is the background and reason of this paper.There are four chapters in this paper. The first chapter is the theory part. It reviews the development of internal control theory, depicts the main content of internal control, and puts forward the basic meaning and characteristic of accounting information system in IT environment combined with the internal control mechanism of the hand accounting information system. The second chapter uses the "five factors of internal control" as the main clew to discuss the change of internal control of accounting information in different phrases. Through it, we can see the difficulties and emphasizes during the course of controlling in IT environment. The third chapter analyzes the risk of accounting information system by the point of software life cycle. That is to say to analyze where can bring risks from the birth to death of accounting information system, which can be a base to put forward internal control mechanism, so we can control the risk from the very beginning. The fourth chapter comes to the conclusion. According to the risks analysis, it puts forward a serial of systems and technologies of internal control in IT environment.