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在信息技术高速发展的今天,信息技术的应用已经应用到了各行各业。在信息技术的应用下,使得很多以前较为烦琐的工作变得相对简单了很多,同时也大大降低了误差的产生。在会计的工作中,也引入了信息技术的相关应用——会计电算化,它的应用大大地提高了会计核算的准确性与可靠性。但也不得不承认,会计电算化的引入,给企业内部控制带来了很大的挑战。会计电算化环境下企业内部控制还存在诸多问题,因此有必要找出会计电算化内部控制存在的问题并找出应对策略。
The rapid development of information technology today, the application of information technology has been applied to all walks of life. Under the application of information technology, many previous work that was more cumbersome has become relatively simpler, while greatly reducing the error. In the accounting work, also introduced the relevant application of information technology - accounting computerization, its application has greatly improved the accuracy and reliability of accounting. But I also have to admit that the introduction of accounting computerization has brought great challenges to the internal control of enterprises. There are still many problems in the internal control of the computerized accounting environment, so it is necessary to find out the problems existing in the computerized internal control of accounting and find out the coping strategies.