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随着信息技术的不断发展,电算化会计得到了越来越广泛的应用,电算化会计系统是对会计数据的收集、存储、处理与报告使用会计信息的管理信息系统,内部控制包括内部管理控制和内部会计控制。电算化会计信息系统环境下的内部控制则是内部会计控制的特殊形式。随着信息技术的发展和应用,电算化会计信息系统进一步向深层次发展,这些变革无疑给企业带来了巨大的效益,但同时也给内部控制带来了新的问题和挑战。
With the continuous development of information technology, computerized accounting has been more and more widely used. Computerized accounting system is a management information system that uses accounting information to collect, store, process and report accounting data. Internal control includes internal Management Control and Internal Accounting Control. The internal control under the computerized accounting information system environment is a special form of internal accounting control. With the development and application of information technology, the computerized accounting information system further develops to a deeper level. These changes undoubtedly bring tremendous benefits to the enterprise, but also bring new problems and challenges to the internal control.