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会计信息化的发展使企业内部控制的内容、手段等发生了变化,为了有效地保护资产的安全与完整,保证会计信息的真实、可靠、提高经营效益,企业迫切需要针对信息技术所带来的会计信息系统风险,加强内部控制。本文对比分析了手工环境下的内部控制语汇及信息系统下的内部控制,论述了内部控制在会计信息系统上出现的新变化以及其风险和对待风险所采取的应对措施。
In order to effectively protect the safety and integrity of assets and ensure the authenticity and reliability of accounting information and improve the operating efficiency, the development of accounting information has changed the content and means of internal control of enterprises. Enterprises urgently need to address the problems caused by information technology Accounting information system risk, strengthen internal control. This article comparatively analyzes the internal control vocabulary under the manual environment and the internal control under the information system, discusses the new changes that the internal control appears on the accounting information system, and the measures it takes to deal with the risks and risks.