Abstract
As an integral part of an enterprise, accounting information system (AIS) plays a supporting role for the enterprise. Therefore, the goal of AIS control is consistent with this goal, and has certain expansion on this basis. The AIS provides the information that the enterprise needs to achieve its goals, so it also needs to be consistent with the enterprise's strategic goals. In addition, it is also necessary to consider the reliability and effectiveness of information, as well as the requirements of laws and superior supervisors, the rational use of information resources and risk control. Therefore, this paper briefly introduces the theory of COBIT and COSO, analyzes the design of the internal control (IC) processing module of the AIS and the IC processing module of the AIS, discusses the selection of variables and the establishment model of the IC of the AIS, and constructs the IC model under the IT environment based on COSO and COBIT, which will facilitate the analysis and control of the construction and application process of the AIS, Provide security for users of AIS through management and control.
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