Thesis of the Innovative Combination of Accounting Information System and Internal Controls
Sun Chang-jie · Science and Technology of West China · 2009
As the computer application in accounting field popularizes, accounting information system(AIS)changes from traditonal manualAIS to electronic-calculation AIS.Therfore, to strengthern the internal control of AIS and explore suitable ways and manners for the internal control of electronic-calculation AIS is a primary problem for those companies.Our compnies are not in want of internal controls but scientific systematic internal controls according with the information age.We need to make an analysis of innovative internal control system corresponding to electronic-calculation AIS.