电算化会计信息系统下的内部控制

会计电算化对传统的内部控制体系提出了严峻的挑战,会计资料无纸化和电脑操作无形化给内部控制带来新的风险,使内部控制的范围扩大、会计信息安全系数降低,同时加大了内部控制的难度,也对从业人员的素质提出了更高的要求。为此,应从组织、程序、安全、审计、档案等五个方面加强和完善内部控制。

Internal Control in the Computerized Accounting Information System

Computer-accounting has put severe challenges to the traditional internal control system.The computerization raises new risks,which enlarge the scope of internal control,lower the safety of accounting in- formation and require higher qualification of the accounting personnel.So internal control should be perfected from the five aspects of organization,procedures,safety,auditing and filing.