On the internal control of computer accounting information system
Xiaomin Wang · Journal of Jilin Institute of Chemical Technology · 2009
With the application and popularization of computer in the field accounting,the traditional manual accounting information system has been replaced with the computer accounting information system.Therefore, the most important issue for an enterprise is to perfect the internal control system,ensure the confidentiality and safety of the accounting information system,explore the appropriate internal control measures and methods of computer accounting environment.