摘要
信息化提高会计工作效率和准确性的同时,带来了信息易丢失、易泄露、易篡改等问题,因此,信息化环境下的内部控制显得更为重要。信息化对控制环境、风险评估、控制活动、信息和沟通、监督五个要素都产生了不同程度的影响,需要根据新情况从制度建设、信息系统控制与审计、组织控制、内部审计、人员培训等多方面加强内部控制。
Information environment improved the efficiency and accuracy of accounting work.But it also brings problems such as loss of accounting information,easy to leak or tamper as a result of hackers,viruses,and system instability.Therefore,internal control under information environment become particularly important.Information environment has impacted on the five elements that control environment,risk assessment,control activities,information communication and supervision of internal control more or less.We need to strengthen internal control on system construction,control and audit of information system,organizational control,internal audit,and staff training according to new situation.
出处
《黑龙江对外经贸》
2011年第5期149-151,共3页
Heilongjiang Foreign Economic Relations and Trade
关键词
信息化
内部控制
内部审计
information environment
internal control
internal audit