基于OMP3模型的会计信息系统内部控制评价体系的构建

The construction of evaluation system of internal control of accounting information system based on OMP3 model

随着科技的发展,会计信息化成为其发展的必然趋势。会计信息化给人们带来便捷的同时,也隐含了一定的风险,为了保障系统的安全性,本文构建了一种基于OMP3模型的会计信息系统内部控制评价系统,通过不断完善会计信息系统的内部控制制度,更好的避免这些风险。

With the development of science and technology,accounting information has become the inevitable trend of the development.Accounting information bring convenience to people at the same time,also implied a certain degree of risk,in order to ensure the security of system, this paper constructs a kind of the accounting information system internal control evaluation system based on OMP3 model,through the internal control system to improve the accounting information system,the better to avoid these risks.