Research on Internal Control of Accounting Information System Under the Accounting Computerization Environment

摘要

This paper made a general analysis on the effects of the accounting computerization on internal control of Accounting Information System (AIS), the new features of the internal control of AIS, the main problems and risks of internal control of AIS under the accounting computerization environment, including the research on the formation, implementation and supervision of Internal Control of Accounting Information System under this environment. This paper expected to provide some useful advices on establishing appropriate accounting information system, strengthening the awareness of risk and improving the internal control system for enterprises.