The Research On Internal Control Of Accounting Information System Based-on ERP

Since the 80s of the 20th century, with the emergence of the Internet and the popularity of applications, the rapid development of information technology has rapidly penetrated into the economic and social fields, which marked human have entered the information age. The using of information technology in AIS and the changing of environment challenges the traditional internal controls. After AIS developed to the stages of ERP, the use of ERP provides a good condition to build a perfect internal control of companies, but it brings new risk to the internal control for the characteristics of its own. How to set up ERP environment to adapt to the internal control system, effectively preventing and controlling risks, and improving management efficiency, has been a hot topic that the community, especially the government and the accounting profession concerned.The thesis based on the learning of theory at home and abroad, and the guidance of the Organization of the United States COSO internal control framework of risk management theory and China's Internal Accounting Control Standards, which analysis The characteristics of Internal Control of AIS based on ERP and the effect of ERP to the five elements of internal control, investigates the organization and implementation of AIS internal controls. This thesis is divided into five parts exposition:First of all, it reviews on the development of the theory of internal control at home and abroad, which indicates that with the ERP development and wide application in the enterprise, the basic mode of internal control concepts and implementation methods or other aspects must flexibly make adjustments and changes. In the PartⅡ, it deals with accounting information systems and ERP-related theory, and the related internal control theory. In the PartⅢ, it systematically expounds the development and changes of internal control of AIS, and analysis the effects of ERP on the internal control elements. In the PartⅣ, it based on the eight elements of COSO risk management framework, consider how to improve of the internal control of AIS with the use of ERP characteristics. At last, it explores how to carry out the internal control of accounting information system in the ERP environment, based on the COBIT reference theoretical framework. We hope to help companies improving their internal control system according to their own circumstances, and being implemented effectively, thus improving the enterprise's management level.