On Internal Control of Accounting in Accounting Computerization
Yuan Chuan · Journal of Chongqing Polytechnic College · 2004
Due to the application of computers, the speed of accounting data processing has been accelerated and the veracity and reliability of accounting check have been greatly improved. Meanwhile, this brings the internal control of accounting information system new characteristics as well as problems. Thus, it seems urgent to establish a set of internal control system which can be adapted to college management accounting computerization system.