QZ公司会计信息系统内部控制评价研究.pdf

ABSTRACT ITin andtheincreaseofmarket Withthewide of applicationenterprisemanagement to its need improvemanagementefficiency，ensureoperational competition，companies makesit the and of information．IT and reliabilityaccounting efficiency authenticity convenientto and more internalcontrolofaccounting corporationbrings risk，improving the and of informationwillenhance information，it system authenticityreliabilityaccounting and forthe hasa onsurvivalsustainable corporation．May14， profoundimpact development 201 Committeeof ofthe Commissionissued Treadway 3，The SponsoringOrganizations framework the new {2013Internal Framework)andguide，the Control-Integrated companion lists17 ofwhichis relatedtothefiveelementsofinternal explicitlyprinciples，eachclosely andmore of thatinternalcontrolis more important．Whilemany control，and becoming establishedintemalcontrol theactualeffectof inour have country system，but corporations ofthe is not internalcontrolofaccounting