一、计算机会计信息系统面临的风险一差错反复发生。在手工系统中，发生差错往往是个别现象，而且由于数据处理分散，由多个部门、多个人员完成，一个部门或人员的差错往往可以在下一个环节中被发现和改正。所以，一般而言，一定时间内数据中反复发生错误的可能性并不大。但计? First, the computer accounting information system risks a mistakes occur repeatedly. In manual systems, errors often occur as individual phenomena, and because data processing is fragmented and done by multiple departments and individuals, errors in one department or person can often be detected and corrected in the next. Therefore, in general, the possibility of repeated errors in the data within a certain period of time is not significant. But calculate?