The Internal Control Research of Accounting Information System Based on OPM3 Model

DOI

10.2991/isrme-15.2015.395How to use a DOI?

Keywords

Accounting Information System; OPM3 Model; Internal Control

Abstract

The development of the network and the application of information technology makes the enterprise to establish the enterprise information system, when the information system is applied to the finance department, the accounting information system can develop and implement the business integration enterprise financial department and other departments, makes the financial department become the core of the enterprise. In order to ensure that accounting information is reliable, it is necessary to have a set of corresponding system to control, and the system environment has a lot of contact with the outside world, therefore, the internal control of accounting information system should be based on the network environment, this paper is based on the background to study the internal control of accounting information system under the network environment, and OPM3 model in an enterprise as a concrete case to analysis, to further verify the rationality of the model set.

Copyright

© 2015, 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  - Sheng Zong
PY  - 2015/04
DA  - 2015/04
TI  - The Internal Control Research of Accounting Information System Based on OPM3 Model
BT  - Proceedings of the 2015 International Conference on Intelligent Systems Research and Mechatronics Engineering
PB  - Atlantis Press
SP  - 1927
EP  - 1930
SN  - 1951-6851
UR  - https://doi.org/10.2991/isrme-15.2015.395
DO  - 10.2991/isrme-15.2015.395
ID  - Zong2015/04
ER  -