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 systembased 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 thedevelopment of science andtechnology, accounting information has become the inevitable trend of development. Accounting information to the people to bring convenience, at the same time, also implied a certain degree of risk, in order to guarantee system security, this paper constructs a OMP3 model of the accounting information system internal control evaluation system based on, through the continuous improvement of accounting information system internal control system, the better to avoid these risks.