浅析电算化会计系统的内部控制

本文讨论了电算化会计系统对内部控制的特殊要求,同时提出对系统开发和实施的系统发展控制、对计算机会计系统各个部门的管理控制、对计算机会计系统日常运行过程的日常控制。

This article discussed the computerization accounting system to the internal control special request,simultaneously proposes to the system development and the implementation system development control,to the computer accounting system each department's supervisory control,to the computer accounting system daily movement process current control.