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Internal Control and Risk Management in Accounting Information System

R. Huang & Z.-Z. Wang

International Journal of Information Systems in the Service Sector2025https://doi.org/10.4018/ijisss.392475article
AJG 1
Weight
0.50

What the paper says

In the service sector, accounting information systems face growing risks in data security, unauthorized access, and fraud. Strong internal control and risk management are essential for efficiency and trust. This study proposes an intelligent accounting information system with four modules: (1) data collection for financial and operational data completeness; (2) information encryption using Advanced Encryption Standard with 256-bit key in Galois/Counter Mode (AES-256-GCM), Rivest-Shamir-Adleman (RSA), and Elliptic Curve Digital Signature Algorithm (ECDSA); (3) real-time risk assessment based on probability and impact; and (4) decision support comparing linear regression, support vector machines, and artificial neural networks for cost prediction. Results show the artificial neural network achieves the highest accuracy and is adopted for cost optimization and budgeting. The system enhances security, enables proactive risk management, and supports data-driven decisions.

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https://doi.org/https://doi.org/10.4018/ijisss.392475

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@article{r.2025,
  title        = {{Internal Control and Risk Management in Accounting Information System}},
  author       = {R. Huang & Z.-Z. Wang},
  journal      = {International Journal of Information Systems in the Service Sector},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.4018/ijisss.392475},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.