With the acceleration of global economic integration, International Accounting Standards have become the core framework for corporate financial disclosure and risk management. This paper focuses on the optimization path of enterprise internal control system under international accounting standards, and puts forward systematic improvement strategies by analyzing the current situation and problems of the existing system. At present, there are many problems in enterprise internal control, such as loose governance structure, static risk assessment, disconnection between technical tools and systems, etc., which are difficult to meet the requirements of international accounting standards for dynamic risk monitoring and comprehensive compliance. To this end, this paper proposes a variety of strategies to optimize the internal control environment, improve the risk assessment mechanism, standardize the authorization approval process and so on. The study highlights the need for companies to upgrade internal controls from passive compliance tools to strategic support systems to enhance financial information reliability, improve risk resilience, and build sustainable advantages in global competition.

Weijun You. Optimization Strategy of Enterprise Internal Control System under International Accounting Standards. Academic Journal of Business & Management (2025), Vol. 7, Issue 4: 262-267. https://doi.org/10.25236/AJBM.2025.070433.

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