Introduction to Internal Control of Computerizing Accounting
Wei Li · 2003
The implement of the accounting computerization in enterprises and institutions, which leads the change in the content and pattern of the accounting event management and accounting information carrier, greatly adds to the difficulties and complexities of accounting internal control. For setting up and perfecting the accounting computerization internal control system, the paper discusses this issue by looking at setting-up of institutional framework; system of post responsibility concerning accounting computerization; system of systematic operation; systematic software and hardware management system and accounting materials management system.