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计算机技术的发展给内部控制提出了新的问题和挑战。本文介绍了会计电算化环境下企业内部控制的主要特征,分析了会计电算化环境下企业内部控制的新问题,提出了会计电算化环境下加强企业内部控制的措施。
The development of computer technology poses new problems and challenges to internal control. This paper introduces the main features of internal control in accounting computerized environment, analyzes the new problems of internal control in accounting computerized environment, and puts forward some measures to strengthen the internal control in the environment of accounting computerization.