Author(s)

Jiangsheng Li ¹

Affiliation(s)

¹ Jiangxi Normal University, Jiangxi, China

Corresponding Author

Jiangsheng Li

ABSTRACT

With the continuous development of information systems, "big data" has been widely used in social production, economy, financial accounting and daily life, which has greatly improved social production efficiency and created huge social value. In the field of enterprise internal control and risk management, big data has brought great changes to the management mode and business philosophy of enterprises. Enterprises use big data to optimize systems, innovate internal control methods and strengthen risk management in order to cope with the increasingly complex market environment and adapt to the new competitive situation. From the perspective of internal control and risk management, this paper analyzes the internal control system of Zhengbang Company in depth based on COSO internal control framework and puts forward some optimization suggestions.

KEYWORDS

Internal control, Big data technology, The COSO framework, Risk management

CITE THIS PAPER

Jiangsheng Li, The COSO Internal Control Framework of Enterprise Big Data Technology Application Research—Take Zhengbang Company for Example. Accounting and Corporate Management (2022) Vol. 4: 24-32. DOI: http://dx.doi.org/10.23977/acccm.2022.040204.

REFERENCES

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[5] Li Donghui. Problems and Countermeasures of Enterprise Internal Control in Big Data Environment. 2021, 1769(1):012029.
[6] Xiyu Wang. Research on Innovation of SMEs Financial Management from the Perspective of Internal Control. 2021, 23.
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