A Reseach On The Internal Control Of Accounting Information System

In the21st century, Enron, WorldCom, Arthur Andersen and other companies in United Stateshave erupted in the scandal, it is mainly due to the company bankruptcy caused by corporate fraud andaccounting fraud. So the government and the public begin to pay close attention to internal control, andhave successively promulgated series of mandatory laws of internal control. Our country also launches toexplore the development of the internal control. For strengthening the internal control and riskingmanagement, the State Asset Management Commission, the Shanghai stock exchange, and the Shenzhenstock exchange have issued about the system of internal control policy.The popularization of using computer technology begins to apply the management informationsystem to all aspects of the enterprise in our country. Companies use the management information systemto record the company’s business activities information.Through their own experience of assessment risks,companies establish relevant control measures, detect risk and provide risk report content. However, theuse of internal control of accounting information system is not for a long time, has not formed its ownunique internal control system, so the implementation of internal control is still not optimistic in ourcountry. Some listed company’s internal control reports just become a mere formality, not deeply analyzethe risk and not set standards of internal control defects. For unlisted companies, because of nonrigidrequirements, most enterprises’ enthusiasm is not high, and not really implements the internal control. Inthis background, this paper tries to explore enterprise internal control of accounting information system.Firstly, the paper elaborates the related concepts and development of accounting informationsystem and internal control, pointing out the characteristics of the accounting information manualenvironment, traditional computerized environment and the network environment. The internal control develops through the five stages to the present stage of enterprise integrated risk management. Due to boththe development and combination of them, internal control of accounting information system has produced,and then the paper analyzes the content and characteristics of the internal control of accounting informationsystem. Secondly, the paper elaborates the international COBIT model at present, discuss the designprinciple and control framework factors of the latest version5.0, explains the IT processes and controlobjectives, described the process capability assessment model. Then introduced the application of internalcontrols in the status quo and the reasons for this situation, introduces situation of the model application inour country and the reason of this situation. Finally, the paper tries to build internal control of accountinginformation system for our country, introduces the selection of system frame and principle of evaluationindex. On the basis of the five elements of internal control, the paper establishes indicators to evaluate theeffectiveness of internal control of accounting information system.