The role of information technology-based accounting internal control strategies in corporate risk prevention
Published Online: Feb 05, 2025
Received: Sep 30, 2024
Accepted: Jan 05, 2025
DOI: https://doi.org/10.2478/amns-2025-0072
Keywords
© 2025 Binjie Lyu, published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
In today’s rapid development of information technology, accounting internal control strategy plays a vital role in enterprise risk prevention. This paper employs information technology to build an enterprise-level, informationized accounting internal control system. Data mining, the OLAP multidimensional analysis model, the multiple linear regression model, and other technologies are used to collect, process, and analyze financial data of enterprise A. The system proposed in this paper can enhance the strength of the enterprise in terms of debt repayment, operations, and profitability. For instance, the implementation of this paper’s system results in an increase in Enterprise A’s short-term solvency, with an average annual re-increase rate of the current ratio reaching 71% from 2021 to 2023. In addition, the system in this paper helps Enterprise A to eliminate financial risks, and the risk evaluation index F is 0.0819 in 2023, which is much higher than the critical value. The system in this paper achieves average scores of 4.022, 4.077, and 4 in the areas of management mode, rationality of the approval system, information base construction, system construction, and risk prevention.