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现代信息技术的发展推动着会计电算化进程,会计电算化提高了会计工作效率,要想有效适应电算化形势,企业内审就要积极调整内审模式,采用先进的内部控制审计制度,提高审计工作质量和水平。本文分析了会计电算化对企业内部控制审计的影响以及解决对策。
The development of modern information technology drives the process of computerized accounting. Computerized accounting has improved the efficiency of accounting. In order to effectively adapt to the computerized situation, the internal audit of enterprises should actively adjust the internal audit model and adopt the advanced internal control auditing system , Improve the quality and level of audit work. This article analyzes the impact of accounting computerization on the audit of internal control and the countermeasures.