Research on the Problem of Internal Control Audit and Accounting Information Quality

Abstract

54892713@163.com Abstract. Internal control audit is a kind of internal control measures. From the internal of the enterprise, the internal control audit makes use of the internal management norms to control the enterprise. It is mainly used to evaluate and control the enterprise problems occurring from the beginning to the operation. It can be divided into control design and control operation. And then according to the problems of different stages, the enterprise finds out the corresponding measures and opinions, and finally realizes the effective control. This article will mainly elaborate the relationship between the internal control audit and the accounting information quality, and finally realize the solution to the problem of accounting information quality. The quality of accounting information is an important basis for internal control audit. As it is the basis of internal control audit, we should accurately grasp the characteristics of internal control audit, grasp the quality of accounting information, and put forward reasonable improvement measures according to the problem to help the internal control audit achieve the best results and objectives. The definition of accounting information quality is different in different countries and organizations. But one thing is sure that the accounting information meets the sum of the characteristics of the needs of the explicit and implicit. General Features of Accounting Information Quality Usefulness of Accounting Information. Firstly, accounting information is a kind of basic information, which reflects the internal operation of the enterprise or the company. Its ultimate requirement is the real reflection of the operation of the enterprise. So the first feature of accounting information quality is useful, which can be used as a basis for the information given to the company's policy makers to provide the correct basis for. Secondly, the usefulness of accounting information quality is also reflected in the final implementation of the decision-making results. That is to say, the right useful accounting information will have a positive and far-reaching impact on the efficiency of the enterprise in latter stage. Timeliness of Accounting Information. The quality of accounting information includes the timeliness of information. The accounting information must be useful. Moreover, it also should be timeliness information. If the delay of accounting information is relatively large, or simply does not meet the actual operation of the enterprise at this stage of the accounting information, it will lead to improper decision-making, to bring serious impact on the enterprise. With the arrival of the era of economic and information can be said is leaps and bounds, or the second information, and in the next second will lose its effectiveness. Therefore, the timeliness of accounting information is very important. The quality of accounting information is to minimize the time delay, the greatest degree of reduction of the impact of time, as far as possible the information back to the decision in the hands of. According to the characteristics of the market economy development and change, the entrepreneur combines the accounting information with the present situation of the enterprise to make the correct development decision. Truthfulness of Accounting Information. The truthfulness of accounting information can reflect the actual situation of enterprises, and reveal the internal relations and influence of various economic factors. Authenticity can not only reflect all kinds of problems, but also directly affect the quality of accounting information. Wrong accounting information, not only will affect the International Conference on Education, Sports, Arts and Management Engineering (ICESAME 2016)