On The Internal Control Of Accounting Information System Under Network Environment

Internal control is a hot topic which is often be discussed. Firstly, in recent years a few important conglomerates caused financial scandals including cheating the investor and the public, which force business circles to tighten up control. Secondly, it is not only the world's never-ending changes and improvements but also the development of network technology that changed the living environment and managing idea of the enterprises and broadened their business administration range and content. All of them changed the contents and performance characteristics of controlling essential factors in the inside of enterprises, which lead to perfecting the internal control of accounting information system under network environment.With full investigation and study, following the guide–lines theory of USA COSO's internal control and standard formulated by Chinese internal control committee, the article analyses the new problems to the characteristics and key elements of internal control under network environment and discusses the frame and structure of internal control of accounting information system under network environment. There are four parts in the article:In the first part, reviews the developing process of the theory about traditional internal control; In the second part, expounds the new changes of internal control under network environment in measures, range, organization and focal points and analyses the new problems to key elements of internal control; In the third part, on the basis of the five elements of enterprises'internal control, discusses how to construct the systems of internal control of accounting under network environment; In the last part, gives an example of enterprise which carried out the process of ERP and evaluates the effect of this process used to handle the new problems of internal control under network environment.The purpose of the article is to illustrate that what is the effective way for the enterprises to evaluate the focal aspects of their internal control under network environment and how to construct the systems of internal control of accounting information system under network environment which is beneficial to the enterprises themselves. It is the innovation of the article to point out the colleges should enforce the requirements of training for the network financial and internal control talents and to put forward the plan of training and system of course offerd.