Case Study Of JY Company's Internal Control Of Accounting Information System

With the development and popularization of information technology,more and more enterprises have begun to pay attention to the use of information technology.Under this background,the internal control methods and systems of traditional accounting information systems can no longer meet the actual needs of enterprises.For enterprises,this is an era where opportunities and challenges coexist.As one of the most important information applications of enterprises,accounting information system is related to the input and output of important financial information,which affects the management's judgment on decision-making.Therefore,the internal control of accounting information system must be paid attention to by the top-down enterprise.Due to the lack of research and literature on the internal control of accounting information systems,and the low attention of domestic enterprises to the internal control of accounting information systems,it is easy to generate risks such as fraud,which brings huge losses to enterprises.In order to ensure the improvement of the internal control system of the accounting information system and meet the needs of the development and growth of the enterprise,the enterprise must dynamically upgrade and change the accounting information system according to the actual situation of the enterprise.At the same time,it is necessary to synchronize the internal control process and content.Adjustment,in this way to reduce the losses caused by the risk of accounting information systems,and improve the efficiency of use of the system and the value of services.This paper first reviews the literature on internal control of accounting information systems at home and abroad,and expounds the related theories of accounting information systems and internal control of accounting information systems,including accounting information systems and their risks,and the content and classification of internal control of accounting information systems.Taking JY company as an example,it introduces the development of JY company and the status quo of internal control of the company's accounting information system in detail,and combines COBIT5.0 and maturity model to evaluate the control ability of each stage of system internal control,and at the same time it is targeted.The problem that JY Company may have in the internal control construction of accounting information system is put forward.Finally,suggestions for improving the internal control of JY's accounting information system are proposed for these problems,which have certain reference value for companies in the same industry and similar scale.