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The Study of Accounting Information System Risk Assessment Based on COBIT and COSO Report

Author: ZhangYanFang
Tutor: ChenXu
School: Chongqing University of Technology
Course: Accounting
Keywords: COBIT COSO accounting information system risk assessment Matrix programming model
CLC: F232
Type: Master's thesis
Year: 2011
Downloads: 252
Quote: 2
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Abstract


In ERP time, It has certain practical significance to develop the accounting information system risk assessment study that combine the IT with business, manual control with automatic control. Through the collection of the existing literature ,we can find that the existing research mainly focus on risk assessment tools and techniques, and had little research on risk assessment model. In this case, there is great significance to develop a set of accounting information system risk assessment model and methodology for enriching the accounting information system risk assessment knowledge system. The mainly work of this paper as follows:First of all, from the view of system methodology, this paper puts forward a new model building method, the matrix programming model, this model building method is mainly used in the solution of the complex problem which have multiple factors. The main idea is to divide the impact of the factors into vertical and horizontal dimensions, abstracts the problems into 2 d factor models.Afterwards, apply this kind of model building method to the area of accounting information system risk assessment. From the accounting information system life cycle and the internal control dimensions study enterprise accounting information system risk factors. On this basis, we come up with the Accounting Information System Risk assessment 2 d Model which called Accounting Information System Risk Assessing Model-AISRAM. The full text is around the research on AISRAM model and the model library.Building AISRAM model include two parts which are the analysis of process dimension and management dimension .Trough the analysis of the life cycle of enterprise accounting information system based on international standard COBIT ,work out a category index system with four domain, 34 process, 488 activities .On the management dimensions, through using the important thoughts of COSO report, combining with our country’s present situation of internal control and informatization practice, structure the internal control system for the enterprise accounting information system. Accordingly, looking for risk sources from the informatization process and distinguish the process risk From the accounting information system internal control Angle, constitute the risk assessment closed-loop of accounting information system.In the part of the research about model library, we select IT investment budget risk as the main research object. By analysing the influencing process and key control factors of each process, get the risk model figure of IT investment budget. For easy to score each process risk by the enterprises according to AISRAM model framework, on the basis of the domestic and foreign risk assessment standards, developing the key process risk assessment index system of IT investment budget risk.In the last part of the paper, using PowerBuilder as development platform and SQL Server be the database, analysing and designing the Accounting Information System Risk Assessing System(AISRAS), to put theory research into practice.

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