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网络技术的应用给企业财务内部控制带来的风险随着计算机技术、特别是网络技术的发展和应用而加大,传统的手工会计系统正在向电算化会计系统及网络财务系统方向发展。这无疑是单位管理手段的巨大进步,极大地促进会计工作效率的提高,并给会计信息系统增强内部控制提供了新的手段,但同时也给单位财务内部控制带来了新的问题和挑战。
The risks brought by the application of network technology to the financial internal control of enterprises have increased with the development and application of computer technology, especially network technology. The traditional manual accounting system is developing toward the computerized accounting system and the network financial system. This is undoubtedly a tremendous improvement in the unit management method, which has greatly promoted the improvement of accounting efficiency and provided new measures for enhancing the internal control of the accounting information system. However, it also brought new problems and challenges to the internal financial unit control of the unit.