A Study On Control Of MAIS Based-on COBIT

The deepening application of the information technology improves the architecture and function of the AIS (Accounting Information System) consistently. The MAIS (Modern Accounting Information System) impacts on the enterprise information system control which should be improved to fit the characteristics and risks of the MAIS.At present, there are many IT control frameworks to be available to refine information system control, such as ISO9000, ISO/IEC17799, CMM, COBIT, ITIL, etc., and COBIT (Controlled Objectives for Information and Related Technology) is used most widely in recent years. COBIT has three characters:integrating the business control and IT control, realizing the information system life cycle process management, evaluating the application effect of the control system by maturity model.Based on the above understanding, this article embarks from the analysis of the characteristics of MAIS, adopts the COBIT framework to establish a suitable control system for the whole process of MAIS, and puts forward the maturity model. This article is made up of four chapters:The first chapter discusses that the previous control system has not been able to control the MAIS effectively, and it urgently needs to establish a new control system; The second chapter analyzes the characteristics of MAIS, compares several IT control standards, chooses COBIT to guide the construction of control system of MAIS; The third chapter considers the requirements of COSO and COBIT to establish the control system to fit for the MAIS, and discusses the specific implementation of one process; the fourth chapter gives the summary and prospects.