Accounting information is an important basis to reflect the financial situation and business results of enterprises. However, in recent years, with the rapid development of market economy, the lack of attention to the internal control environment of enterprises has led to the problem of accounting information distortion, which also has an impact on the development of enterprises. Therefore, how to control the distortion of accounting information from the perspective of internal control has become the focus of current academic circles. Based on this, this paper studies the distortion of accounting information from the perspective of internal control on the basis of domestic and foreign research results. This paper first expounds the concepts and theories related to accounting information distortion and internal control environment, then expounds the influence of various elements of internal control environment on accounting information distortion, and then, combined with the case of geeya technology, puts forward suggestions for improving the internal control system of listed companies and preventing fraud risks.
Key words: accounting information; distortion; internal control
