Research on Internal Control of Accounting Information System under Network Environment

Qing Xie

doi:10.4028/www.scientific.net/AMR.926-930.2026

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HomeAdvanced Materials ResearchAdvanced Materials Research Vols. 926-930Research on Internal Control of Accounting...

Research on Internal Control of Accounting Information System under Network Environment

Abstract:

The rapid development of network information technology makes enterprise information systems expose to an open and complex environment, which brings a severe test to the enterprises internal control. This article mainly analyzes problems which internal control of accounting information system under the network environment may face in the aspects of control environment, risk evaluation, control activity, information and communication and supervision. It also advices that through strengthening the awareness of risk, strengthening supervision, employees training and system control to deal with these problems.