会计电算化实际运用中遇到的问题及对策

The Problems and Countermeasure in the Application of EDP

在会计电算化中，由于是“人机”对话的特殊形态，对内部审计提出了更高、更严格的要求。文章从电算化下的内部审计进行了阐述和分析，对会计资料的定期内审、会计账务的处理、机内数据与书面资料的审计、数据保存方式的安全性及合法性的审计等一系列问题进行了探讨和研究。

In accounting by electronic data processing,due to the special status of communication between human and computer, there will be more strict requirements for internal audit.The thesis explains and analyzes the internal audit in accounting by electronic data processing,and studies the regular internal audit of accounting materials,accounts processing,in-computer data,audit of written materials,the security of data storage and the audit legality.