The Study On Internal Control Of Accounting Information System Based On OPM3Model

The progress of modern science and technology to promote the rapid development of computertechnology, the support of network technology for the wide application of computer provides awider platform, with the constantly updated trends of technology above, accounting work haveturned a new situation out, the Promotion of accounting information technology has become thedevelopment trend of the accounting work. Accounting information system have brought a lot ofconvenient for lots of accounting personnel, but at the same time, the convenient is not perfect, ithas a certain risk. Therefore, in order to ensure that the accounting information system can runnormally, it needs development through the continuous groping perfect accounting informationsystem of internal control system, so as to meet the development of the enterprise, which also canbetter avoid risk.As for an enterprise on the whole, internal control is very important，the role of it is tostandardize enterprise’s daily operation, ensure that the stable operation of the enterprise can workeffectively, enhances its management level. Therefore, the internal control of accountinginformation system also needs to pay much attention. Which is according to the change of externalenvironment to do some adjustment for the enterprise internal control in a timely manner, to furtherensure the authenticity and reliability of accounting information, so as to provide valuableinformation for enterprise managers, also to help them make advantageous decision for theenterprise in time.This paper first introduces the relevant research of the internal control of the accountinginformation system at the home and abroad, and then discusses from the five elements of theinternal control, analysis the internal control of accounting information system characteristicsthrough the comparative, later introduces Organizational Project Management Maturity Model(OPM3model), in the simple introduction of the composition and characteristics of the model, dosome analysis focus on four gradient grade in model first dimension of OPM3, and then use themodel established a two-dimensional frame for the internal control of accounting informationsystem, analysis the five elements respectively, to find out the representative key indicators, then use a specific enterprise as a case, application of fuzzy comprehensive evaluation method foranalysis and evaluation, to calculate the judgment matrix of the various elements, combining withthe evaluation--level matrix of OPM3model at last, to calculate the level of the accountinginformation system of the internal control system for the enterprise. According to the calculationresults, evaluating and giving advice to the internal control of the accounting information system, tomake the evaluation result a more convictive one.