Identification And Application Of Accounting Information System Critical Control Point

Since the mid-20th century, application of information technology has greatly changed the way social and economic management methods, also deeply affect the accounting. Information technology provides new tools and methods to reconstruct the manual accounting information system, make it change into modern accounting information systems being suitable to the IT environment,but also brought new risks and problems.In the IT environment, modern accounting information system of internal control issues has been made a lot of research results. But practice shows that the failures of modern accounting information system applications are numerous cases. The use of accounting information system corrupt practices has occurred. That is because they do not take into account the special nature of business, the blind application of theoretical results. Enterprise application is not with the actual research results will lead to failure. In this article, critical control method applied to solve this problem. Critical control point is critical to control the chain of activities, which affect the business goals. Enterprises set the critical control points according to their own situation and use the least resources to control the critical control points, to achieve the lowest cost, risk minimization, the best benefit.Application of critical control method, we must first identify the critical control points. In this paper, analytic hierarchy process, refer to small retail chains accounting information system and consider the general situation. Establishment of critical control points to determine the hierarchy and matrix of accounting information system of internal control. Sorting and inspection, Then, according to the weight of the control points to determine the impact of critical control points. The method is general method for accounting information system used to identify critical control point system. Enterprises need specific methods applied to critical points of the control method of accounting information system of internal control. IN the paper, this reference to the HACCP system and the PDCA cycle, the establishment of critical control points based on the accounting information system of internal control AISCPIC application system. The system analyzes the specific environment and business requirements, identify critical control points. By comparing the control effect and control objectives, identify gaps, analyze the causes and to take further measures, continuously improve the level of internal control of accounting information system. In AISCPIC application system implementation process, Evaluation of implementation effectiveness is an important part. In this paper, we use fuzzy comprehensive evaluation method to evaluate critical control point control, build AISCPIC assessment models used to evaluate the implementation of application system AISCPIC effect. Enterprises using this model, through expert scoring, find AISCPIC application system weaknesses in the implementation process.Finally, according to the methods and ideas put forward, the paper application to achieve an application systems to support critical control point that is use to implement AISCPIC assessment model and identify critical control points of accounting information systems. An application system to support critical control point is a decision support system. Enterprises entered into the system to determine the matrix of data and critical control point evaluation value, then Application systems to support critical control point Calculate the weights of control points and evaluate the implementation results.