基于企业信息化的内部控制探讨

Research of Internal Control Based on Enterprise Informationization

随着IT技术特别是以Internet为代表的网络技术的发展和应用,电算化会计信息系统面临向企业信息化的转变,由此给内部控制带来了新的思考。本文对此作出了一些探讨,以期对企业的内部控制设计带来帮助。

As development and application of IT technology, especially network technology represented by internet, Computerized Accounting Information System face to transformation of enterprise informationization. So there is some new thinking about internal control in enterprise. Some discussiones are presented in this article and it is expected to do some thing for internal control design in enterprise.