The Research On Internal Control Evaluation In Accounting Information System Of QZ Corporation

With the wide application of IT in enterprise management and the increase of market competition,companies need to improve management efficiency,ensure its operational efficiency and the authenticity and reliability of accounting information.IT makes it convenient to corporation and brings more risk, improving internal control of accounting information system will enhance the authenticity and reliability of accounting information,it has a profound impact on survival and sustainable development for the corporation.May 14, 2013,The Committee of Sponsoring Organizations of the Treadway Commission issued ?2013 Internal Control-Integrated Framework?and the companion guide, the new framework explicitly lists 17 principles, each of which is closely related to the five elements of internal control, and that internal control is becoming more and more important.While many of corporations in our country have established internal control system, but the actual effect of implementation of the system is not satisfactory. The internal control of accounting information systems plays a very important role in corporation. Objective and comprehensive Internal control evaluation in accounting information system not only identify its weaknesses effectively, but also the basic to improve the control efficiency and competitiveness. Judging from the current domestic research of theory and practice, the research on internal controls evaluation in accounting information system is less, therefore, it is imminent to research the internal control evaluation in accounting information system.QZ corporation is used for study in this paper,the paper bases on the accounting information asymmetry theory,internal control theory,risk management theory and?Enterprise Internal Control Evaluation Guidelines?,the methods of literature research, case study and fuzzy comprehensive evaluation are applied to it.There are some problems in QZ corporation after the analysis of current situation evaluation in it,for example,self-evaluation body is fuzzy,evaluation method is lagging behind, lacking of instructive internal control evaluation criteria,evaluation system is unreasonable.Then,setting up the fuzzy comprehensive internal control evaluation system of accounting information system and applying it to QZ corporation to make the transition from qualitative evaluation to auantitative.Finallv.proposing safeguards such as encouraging full participation in the internal control evaluation in accounting information system,establishing quantitative evaluation criteria,enhancing internal control evaluation enforcement,strengthening internal and external communication of QZ corporation,giving full play to the supervision and audit department.Therefore, this paper has practical value.