With the development of computer science technology, accounting information system in various enterprise units, modern accounting gradually realized the information and network, the accounting information system in the network environment has brought great convenience to the enterprise, but also brought a certain security risk, accounting information system in improving the operation and management efficiency of enterprises, because of its own shortcomings will also bring deadly threattos to enterprises, accounting information system risks are also increasing, but also many new risk points. In the information system environment, enterprises implement comprehensive information production management, which has a great challenge to enterprises in information management. Therefore, in the network environment, we must pay attention to the research of accounting information system security. Enterprises should learn how to use the information management system in the information system environment, but also control the risk in the information system environment, prevent the emergence and expansion of new risks.<br>In this paper, with reference to a large number of related research results, the paper explores the assessment and control of QM's accounting information system risk from the audit point of view by using literature analysis methods, case analysis methods and other research methods. Combining the information system environment, analyze the source of accounting information system risk, and identify the risk of QM accounting information system
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