The System's Internal Control of Computer Accounting Information
Wang Li-qiong · Journal of Nanhua University · 2003
With the computer's widespread application in the accounting, the accuracy and assurance of the accounting data is becoming very undependable under accounting by hand, which establish internal control. According to the characteristics of computer accounting information system, it is necessary to establish an control in accordance with the system's internal control. Putting up supervision and strengthening the inner audit should be used as the main contents of internal system of computer accounting information.