Internal control is fundamental to ensuring the quality of accounting information. This paper examines the impact of internal control deficiencies on the reliability of accounting information from the perspective of adverse internal control opinions. By analyzing the manifestations and causes of these adverse opinions, the study highlights their significant influence on stakeholder decision-making and underscores the urgency of strengthening internal control systems. To enhance internal control, the paper suggests strategies such as improving system design, reinforcing supervision mechanisms, enhancing personnel competence, and optimizing information systems. Only through a coordinated effort across systems, processes, personnel, and technology can a comprehensive and effective internal control defense be established, thereby safeguarding the quality of accounting information and ensuring the long-term stability of capital markets.

Zhao Dan. Analysis of the Impact of Internal Control on Accounting Information Quality: A Perspective from Adverse Internal Control Opinions. Academic Journal of Business & Management (2024) Vol. 6, Issue 12: 103-108. https://doi.org/10.25236/AJBM.2024.061213.

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