| In the backdrop of economic globalization, the increasingly risk of the accountinginformation system becomes the entrepreneurial concern day by day. If the enterpriseis a deep-rooted tree, the accounting information system is the trunk which is mainlycollecting and delivering the nutrition for the tree. So we can see the accountinginformation system’s contribution for the enterprise is self-evident. In the post-crisisera, the accounting information system is becoming the focus of attention with thedevelopment of the information technology.So far, there is little research on accounting information system risk assessment inthe domestic. So if there is an effective method on the risk assessment of theenterprise’s accounting information system, we can learn more about the vulnerabilityof the accounting information system and targeted prevention and control, than it willprovide the basis to meet the security needs of the accounting information system andreduce the risk of accounting information system security, reduce financial loses andimprove the work efficiency. The idea of corporate accounting information systemsecurity issues is not exhausting all human, financial and material resources so thatthe risk is reduced to zero, but to reduce the risk to the acceptable goal of thecorporation’s accounting information system. In order to achieve this goal, we mustknow the risk distribution and intensity that the accounting information system isfacing first.There is a long history of the risk assessment of the information systems, so theremany results in the evaluation process, methods and the development of toolssoftware. These are all reference for the research on the risk assessment method of theaccounting information system. But specific assessment methods and theories alsodeserve further study. So we choose the analytic hierarchy process method, which isthe method of combing the qualitative and quantitative, to conduct the risk assessmentin this article.This article first briefly introduces the corporation’s accounting informationsystem and its risk, summarized the risk assessment and the analytic hierarchy process. Secondly builds a model of enterprise accounting information system risk assessmentmethod——Analytic Hierarchy Process. Thirdly the analytic hierarchy process modelis applied to corporate A’s accounting information system for risk assessment, andgets some inspiration. At last conclusions and outlook are got, the further research onpossibility of forecasting risk assessment, and the expansion and diversification ofimprovements on the risk assessment model are needed. |
