On Countermeasures of Internal Control in Computerized Accounting System in Colleges
Guo Xiang-ling · Journal of Gansu Normal Colleges · 2010
At present,the college accountants and finance directors are fully aware of the many advantages of computerization,at the same time,the problems that internal control system cannot meet new situation become more and more prominent.Therefore,to en-hance internal control of the college’s accounting information system is placed in front of each financial officer in colleges for solu-tion.This paper discusses on the impact of the application of computerized accounting system on internal control system in colleges and how to improve the internal control system in colleges under the conditions of computerization.