计算机会计信息系统内部控制初探

随着计算机在会计工作中的普遍应用,手工会计方式下建立的内部控制很难保证会计资料的可靠性、准确性,因而迫切需要根据计算机会计信息系统的特点,建立一整套适合计算机会计信息系统的内部控制制度。实施实时监控、加强内部审计等应作为计算机会计信息系统内部控制制度的主要内容。

The System''s Internal Control of Computer Accounting Information

With the computer's widespread application in the accounting, the accuracy and assurance of the accounting data is becoming very undependable under accounting by hand, which establish internal control. According to the characteristics of computer accounting information system, it is necessary to establish an control in accordance with the system's internal control. Putting up supervision and strengthening the inner audit should be used as the main contents of internal system of computer accounting information.