Research on the Construction of Internal Control System of Cloud Accounting Resource Sharing Platform

Abstract

In this paper,in order to solve the internal management problems of cloud accounting resource sharing platform, we analyze and identify the risk of cloud accounting resource sharing platform on the basis of theoretical research. Combined with the framework of Enterprise Risk Management - Integrating with Strategy and Performance (COSO-ERM (2017)), the internal control system of cloud accounting resource sharing platform is constructed, and suggestions are given for its risk management and internal control practice. CCS CONCEPTS • Security and privacy • Formal methods and theory of security • Security requirements