Empirical Research on Internal Control Construction System of Accounting Costs in Power Enterprises Based on Big Data Perspective

2018 3rd International Conference on Insulating Materials, Material Application and Electrical Engineering

材料科学;无线电电子学;电工学

Qu, Huanbo^1 ; Li, Chunyang^1

Jilin Technology College of Electronic Information, Jilin

132000, China^1

关键词: Construction systems;    Control activities;    Control environment;    Data relationships;    Empirical research;    Evaluation strategies;    Financial information;    Internal controls;   

Others  :  https://iopscience.iop.org/article/10.1088/1757-899X/452/3/032126/pdf
DOI  :  10.1088/1757-899X/452/3/032126

学科分类：材料科学（综合）

来源: IOP

【 摘 要 】

The research direction of the thesis is the research on the internal control evaluation strategy of power companies from the perspective of big data. Based on the five elements of internal control, the questionnaires are designed. The professional accountants responsible for internal audit control in power companies are investigated as questionnaires. Through the analysis of the survey results, big data processing and data relationship were established. It was found that the five elements of internal control are not highly valued in the accountant audit work of power companies. According to the control environment, risk assessment and control activities, the trend is decreasing, and the audit and other departments of the enterprise The communication between the two is not efficient, the internal supervision is weak, and the quality of financial information has a greater impact on internal control. It is concluded that accountants need to pay attention to the internal audit of power companies, strengthen the awareness of corporate audit risk prevention, improve the construction of auditing systems, and strengthen internal control in auditing activities to improve the quality and efficiency of internal audit control of power companies.