Problems and Countermeasures of Internal Control of Computerized Accounting Under the Internet Perspective

Xiao-Juan Guo, Ya-Wen Chen

Abstract


In the accounting system, the emergence and popularization of computerized accounting has made mankind realize the idea of "replacing people with machines". This paper analyzes the advantages and problems brought by the accounting computerization, and points out how to ensure the safety of accounting computerization, while improving the timeliness and accuracy of accounting treatment, has become a problem to be solved by the units of the computerization. Therefore, vigorously advancing the computerization process of accounting information management has become a top priority for enterprise management.

Keywords


computerized accounting internal control problems and Countermeasures


DOI
10.12783/dtssehs/emss2018/24103