1 会计电算化对内部控制的影响由于会计信息处理方式和方法的计算机自动化,使得会计业务处理程序和工作组织发生了质的变化,由此引发会计信息系统内部控制体系也出现了新的变化。1.1 内部控制形式的变化。原手工操作下一些内部控制措施在电算化已失去存在的必要性。如编制科目汇总表、凭证汇总表、试算平衡的检查、总账和明细账的核对;原手工操作下一些 1 accounting computerization of internal control As the accounting information processing methods and methods of computer automation, making the accounting business processes and organizational changes have undergone a qualitative change, which led to the accounting information system, the internal control system has also seen a new change . 1.1 changes in the form of internal control. The original manual operation of some internal control measures in the computerization has lost the necessity of existence. Such as the preparation of summary tables, voucher summary table, trial balance check, the general ledger and the breakdown of the check; the original manual operation of the next