对会计电算化系统条件下内部控制的思考（Thoughts on internal control under the condition of computerized accounting system）.docVIP

对会计电算化系统条件下内部控制的思考（Thoughts on internal control under the condition of computerized accounting system） Abstract: with the development and application of computer and network technology, computerized accounting will be more widely used in internal control, according to the actual accounting work tool reform, expounds the accounting internal control system of the specific operation conditions, explore the way in the accounting system under the condition of internal control the contents, methods, rules and ensure the computerized system normal, safe and effective operation. Key words: computerized accounting; internal control The computerized accounting has relieved the accountants from heavy manual accounting and greatly improved the quality of accounting work and the efficiency of accounting work. As manual accounting and computerized accounting control the accounting information is very different, so that accounting, accounting, accounting, accounting, internal control has undergone significant changes. One is the change of the way of the internal control of computerized accounting, accounting for the implementation of centralized processing, in addition to collect, review, and encoding the input raw data by the accounting personnel to operate, other business records and accounting processing, report generation and query are finished by computer. Two, the content of internal control changes, computerized accounting system is a human-computer interaction system, coupled with the computer system is more hidden, and the content of its control is more complex. The three is the change of internal audit mechanism, the accounting work of automation, control procedures, all procedures by the computer automatic processing of the uniform implementation of the accounting work, division of responsibilities, rights, major changes, accounting personnel can not directly participate in and control. The four is to change the focus of internal control, under the computerized environm