会计电算化环境下内部控制问题探析

发布时间：2018-03-30 14:30

  本文选题：会计　切入点：电算化　出处：《财会通讯》2013年11期

【摘要】：正一、引言全球化经营和信息化革命的浪潮为会计电算化提供了经济背景和技术支持,这一趋势现在愈发明显。信息技术是会计电算化的技术载体,也是电算化背景下财务安全的重要保障。然后,近年来,大量与电脑系统有关的舞弊行为逐渐发生,且其涉及金额之大,影响范围之广令人吃惊。在电算化环境下,内部控制的内涵和外延也
[Abstract]:First, the introduction of the wave of globalization and information revolution provides the economic background and technical support for accounting computerization, which is becoming more and more obvious. Information technology is the technical carrier of accounting computerization. It is also an important guarantee of financial security in the context of computerization. Then, in recent years, a large number of fraud related to computer systems have gradually occurred, and the amount of money involved and the scope of influence are startling. In the environment of computerization, The connotation and extension of Internal Control
【作者单位】： 石家庄信息工程职业学院;
【分类号】：F232
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本文编号：1686323