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IC research about the AIS under the environment of the networks

Published: 15 August 2005 Publication History

Abstract

The inner control(IC) is for the enterprise to guarantee its security of property, the accuracy and reliability of accounting materials, efficiency of management as well as its operation policy. It is a series of mechanism, method and procedure which runs in the organization. It occupies an important status in the business management, accounting and auditing activity. This paper takes IC frame elementary theory of the American COSO organization as the instruction, from the characteristics of AIS under the network environment; and analyzes the elements of IC of the system, and the countermeasures.

References

[1]
Xiaomei Han. The Future Development and Prospect of the IC, Accounting Monthly. 2001. 20
[2]
Dawu Yan et al. An New Research on the Control of Enterprises Accounting under the Frame of the Double Control, Accounting Research. 2000.3
[3]
Rongliang Yang. A Study of Allocation of Control Points of Innercontrol System, China auditing. 2002. 1

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cover image ACM Other conferences
ICEC '05: Proceedings of the 7th international conference on Electronic commerce
August 2005
957 pages
ISBN:1595931120
DOI:10.1145/1089551
  • Conference Chairs:
  • Qi Li,
  • Ting-Peng Liang
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Association for Computing Machinery

New York, NY, United States

Publication History

Published: 15 August 2005

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Author Tags

  1. Inner Control(IC)
  2. accounting information system (AIS)
  3. network environment

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Overall Acceptance Rate 150 of 244 submissions, 61%

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