电算化环境下的内部控制问题研究

分析了电算化环境下内部控制存在的职责过度集中、原始数据输入错误、会计档案损坏、会计资料泄密等问题,提出了采取不相容职务分离、输入程序控制、制定档案管理制度等安全措施解决问题的方法.

Study on Internal Control Management in Electronic Accounting Circumstance

The article expounds the important effect of internal control in the course of production and management of the enterprise. It discovers some problems such as centralizing function excessively, entering original data in error, destroying accounting files and blowing the gaff of the accounting datum. Facing these problems, we can settle them by separating the function, controlling error by processes, establishing a system of the management of files and executing measures of a secure system.