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计算机信息系统已经成为企业内部控制中必不可少的手段,但计算机信息系统新技术的出现,扩大了控制范围、增加了控制难度和时空的风险。这就要求企业尽快完善相应的内控程序加以配合。本文从计算机信息系统的应用对内部控制的影响入手,提出加强内控中计算机信息系统控制的对策。
Computer information system has become an indispensable means in the internal control of enterprises, but the advent of new technology of computer information system has expanded the control scope and increased the risk of control difficulty and space-time. This requires enterprises to improve the corresponding internal control procedures to be co-ordinated. This article starts with the influence of the application of computer information system on internal control, and puts forward the countermeasures to strengthen the control of computer information system in internal control.