What do you think are the new challenges facing the internal control of accounting information systems at present

While improving the utilization of information resources, it also brings greater risks to the accounting information system.

First, the risk of distortion and loss of financial information due to information technology-based means of processing and storing accounting information. Due to the centralization of the accounting information system for financial accounting data processing, resulting in the recurrence of errors; due to the unified processing and storage of financial information and the increased risk of financial information; due to the lack of intelligence of financial processing software, resulting in the inability to identify the unreasonable business and so on. Secondly, the weakening of the authorization system due to the information-based accounting information system leads to the weakening of the organization's control ability and so on.

Countermeasures: actively prevent the risk of distortion of accounting information. Strengthen the operational control of accounting information system, system development control and internal audit. The operational control of the system mainly refers to the development and implementation of a variety of operational standards, the main content of which is to improve the management system of the machine room, standardize the qualification verification of the personnel on the system, and establish a systematic log of records of the personnel on the system.