电算化会计信息系统内部控制

会计信息系统电算化为单位带来效益的同时,也带来了与信息系统的安全性、可靠性相关的风险.因此,对系统实施严格的内部控制十分必要.电算化会计信息系统内部控制分为一般控制和应用控制.一般控制着重于系统的安全控制,应用控制着重于具体设计的过程控制.随着电子技术的飞速发展和电算化会计信息系统普及运用,内控制度中的难题不断出现,需要我们对其更加深入研究.

Internal Control on Computerization of Accounting Information System

Computerization of accounting information system brings many benefits for organizations.It can also bring the relevant risk to its security and reliability.So it is necessary to initiate strict internal control.This article involves such things as common control and application control.The general control has the safety control in mind,the application control is directed against the processing control of the specific designs.Come along with the rapid advances in electric technology,and it is being used in many ways,difficult problems about the internal control system come to us very often,there's a great need to make a deep study of the internal control.