Analysis of and Study on Internal Control of Computerized Accounting System in Internet Environment

摘要

With the the development of E-commerce and increasingly more and more use of computerized accounting system,the internal and external environments of corporate accounting and accounting management have changed dramatically.The internal control mechanism and means of traditional computerized accounting system may be hard to work effectively in internet environment.It is urgent for corporate to establish a new internal control system adaptable to the intemet environment.This paper first analyzed the internal corporate control theoretically and the characteristics of the internal control of computerized accounting system,then analyzed in detail the components of internal control of computerized accounting system in general environment.It also pointed out in computerized accounting system that general control shall include orgamzation control,system development and maintenance control,system security control,operation control and file control；that application control shall include input control,processing control and output control.