会计电算化信息系统的产生和发展对内部控制的影响

The Influence of the Generation and Development of Accounting Computerization on the Internal Control

从会计档案存储介质的变化、内部控制形式的变化、会计信息使用的变化、内部控制环境的变化、不相容职能分离和职责分工原则的重要性下降、数据的保密性与安全性等方面,阐述了会计电算化信息系统的产生和发展对内部控制的影响。

ABSTRACT： This paper expounds the influence of the generation and development of accounting computerization on the internal control from aspects of the variation of the accounting files storage medium, the variation of the internal control form, the variation of the use of accounting information, the variation of the environment of internal control, the separation of the incompatible functions, and the decrease of the importance of the responsibility assignment principle, and the secrecy and security of the data, etc.