Research On The Optimization Of Internal Control Process Of T Company Accounting Information System Based On COBIT

In the era of rapid development of scientific and technological information,various corporate teams are growing.SMEs have basically established a sound internal control charter based on their own actual situation,but the control of the loopholes in accounting information systems has not been paid enough attention,resulting in the operation risks of different sizes.Therefore,the internal control of the enterprise accounting information system is optimized to ensure that the accounting data and information calculated by the accounting information system are credible,thereby improving the enterprise's risk prevention capability,not only for the healthy and stable development of the enterprise,but also in an invincible position in the competition.It is of great significance and can provide a strong guarantee for comprehensive win-win prevention and resolution of major risks.Through literature research,it is found that the COBIT model is an internationally recognized and authoritative information technology management control standard.It realizes the whole process management of the information system life cycle by controlling the IT process;applying COBIT's process management and control concept to accounting In the internal control of information systems,it can effectively prevent risks and improve the value of information technology.The maturity model has excellent evaluation and improvement capabilities in process control,and its "continuous improvement" thinking can promote the continuous improvement of process capability.Based on the above observations,this paper chooses T company as the case study object,using the internal control theory of accounting information system,COBIT model,maturity model,China's "Guidelines for the Applicationof Internal Control Control" as the theoretical basis of the research,using the literature research method,maturity model The evaluation method and the field research method carry out research on the internal control process of the accounting information system.The article firstly implements the steps of IT governance according to the COBIT model.The business objectives of T company map out the 24 IT processes that should be paid attention to in the internal control of the accounting information system,and then evaluate these processes by constructing a quantitative maturity model.It is found that There are 10 IT processes that do not meet the maturity goal,they are: “Defining IT processes,organizations and relationships”,“IT investment management”,“Change management”,“Ensuring continuous service”,“Ensuring system security”,“Cost Confirmation and Assessment”,“Service Desk and Event Management”,“Problem Management”,“Monitoring and Evaluating IT Performance”,and“Monitoring and Evaluation Internal Control”.This paper defines these processes as the key to the implementation of optimization at the current stage of the company.The IT process also points out the specific issues that exist in each process.Through analysis,the reasons for the low maturity level of these key IT processes are mainly two aspects:First,there are design defects at the system level,which need to be updated,adjusted and abolished;Second,there are operational defects in the implementation process,and it is necessary to find out the responsible persons and Targeted improvements.In view of the above problems and reasons,this paper follows the principle of usefulness and cost-effectiveness according to the actual situation of T company,according to the improvement path of maturity model,guided by the process description and management guide in COBIT model,accounting for accounting from four aspects.Each key IT process of information system internal control proposes an optimization plan:(1)control target: three levels of process control objectives are set up from top to bottom to clarify the directionof improvement;(2)control measures:according to the requirements of target maturity level Specific improvement methods;(3)Responsibility allocation: draw RACI diagrams,clarify the responsibilities of each role for the implementation of control measures;(4)monitoring indicators:set measurement standards for process optimization,for self-assessment to measure the degree of achievement of control objectives,while enhancing internal Comparability.In addition,in order to ensure the effective implementation of these optimization schemes,this paper also controls the internal control of accounting information system from four aspects:improving the control system and system construction,improving the quality of accountants,strengthening decision-making process control,and creating a benign internal control environment.Propose safeguard measures.Research shows that the research on the internal control of accounting information system from the IT process layer has stronger operability and use value,and can better meet the actual needs of enterprise management.Therefore,this paper has certain application value.