Research on Internal Control of Accounting Information System in ERP Environment

DOI

10.2991/icemct-17.2017.330How to use a DOI?

Keywords

ERP; Accounting information system; Internal control

Abstract

In recent years, our country has put an unprecedented premium on studies pertaining to internal control, and published a succession of regulations and guidelines, promoting the construction and improvement of internal control within enterprises and institutions. Nevertheless, it is an undeniable and objective fact that the overall internal control of the accounting information system in our domestic enterprises is still weak. Accounting information quality can only be guaranteed under effective internal control, not least under the ERP environment. To this end, this paper aims to: research on the theories regarding the internal control of accounting information system befitting the ERP environment on the basis of both domestic and international theories of the internal control of accounting information system; integrate ERP and internal control, namely urge ERP to constantly draw lessons from the ideas of internal control and in turn prompt internal control to continually adopt ERP's accurate control methods, so as to provide constructive suggestions for the perfection of corporate internal control.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Jun Feng
PY  - 2017/05
DA  - 2017/05
TI  - Research on Internal Control of Accounting Information System in ERP Environment
BT  - Proceedings of the 2017 4th International Conference on Education, Management and Computing Technology (ICEMCT 2017)
PB  - Atlantis Press
SP  - 1548
EP  - 1552
SN  - 2352-5398
UR  - https://doi.org/10.2991/icemct-17.2017.330
DO  - 10.2991/icemct-17.2017.330
ID  - Feng2017/05
ER  -