Internal Control of College Accounting Under the Condition of Accounting Computerization
Yuan Chuan · Journal of Chongqing University. English Edition · 2002
Due to the application of computers, the speed of accounting data processing has been accelerated and the veracity and reliability of accounting cheek and calculation has been greatly improved. Meanwhile, this brought the internal control of accounting information system new characteristics as well as problems. Thus, it seems urgent to establish a set of internal control system which can be adapted to college managerial accounting computerization system.