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随着信息技术的迅速发展,在继计算机、互联网之后的又一新兴信息产业——物联网,已经成为信息技术产业发展的一个热点,也是未来发展的重要趋势。在物联网技术下建立内部控制体系,可以更好地保证企业经营目标的实现。本文以物联网角度,对企业会计信息系统内部控制进行分析,并叙述了新环境下对会计信息系统内部控制产生的影响,同时就进一步完善内部控制给出了一些建议。
With the rapid development of information technology, Internet of Things (IoT), another emerging information industry after computers and the Internet, has become a hot spot in the development of information technology industry and an important trend in the future. The establishment of an internal control system under the technology of Internet of Things can better ensure the realization of business objectives. This article analyzes the internal control of the enterprise accounting information system from the perspective of Internet of Things and describes the impact of the new environment on the internal control of the accounting information system. At the same time, some suggestions are given to further improve the internal control.