On the risk and control of accounting information system in the operational phase

With the rapid development of network technology, the operating environment of accounting information system has changed from closed LAN into open internet. On the one hand, network technology has brought enterprises unprecedented integration of accounting and business and the superiority of the real-time monitoring; on the other hand, the openness, sharing, dispersion of the Internet system also brought new problems and challenges to the accounting information system in the network environment. In view of the risk of accounting information system in the operational phase, this paper proposes some control objectives and strategies.