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

摘要

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.