电算化会计系统下内部控制应注意的问题

实施电算化会计以后,给传统的企业内部控制带来了新的问题和挑战,提出了新的要求。关注和分析这些新问题,从系统操作管理控制、软硬件控制、网络安全控制以及会计档案管理控制、内部审计等方面逐一加以解决,才能够切实落实新环境下的企业内部控制。

Problems of Internal Control in Computerized Accounting System

Computerized accounting brought new problems and challenges to traditional enterprise internal control,pr- esented new requirement.Only by paying attention to and analyzing these problems and solving one by one the following problems,could internal control of enterprise really be enforced under new circumstances:control of systematic operation management,software and hardware,net safety,accounting file management and internal audit.