Applied Mathematics and Nonlinear Sciences
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Journal

Applied Mathematics and Nonlinear Sciences


Volume
& Issue

Volume 10, Issue 1


Published
on

February 5, 2025


Pages


DOI

Article

The role of information technology-based accounting internal control strategies in corporate risk prevention

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Authors

Binjie Lyu Affiliation:
Huashan Hospital Fudan University, Shanghai, 200040, China.


Abstract

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.


Keywords

Accounting internal control, Data mining, OLAP multidimensional analysis, Linear regression modelling, Risk prevention, 00A35


Citation

Lyu, B. (2025). The role of information technology-based accounting internal control strategies in corporate risk prevention. Applied Mathematics and Nonlinear Sciences, 10(1). https://doi.org/10.2478/amns-2025-0072
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