目录
会计电算化信息系统······················································2
会计电算化信息系统的概述···········································2
会计电算化信息系统的基本特征·······································3
会计电算化信息系统的基本功能·······································3
电算化会计信息系统中建立内部控制制度的必要性····························3
电算化会计信息系统环境下内部控制的主要内容······························4
电算化会计信息系统的一般控制·······································4
会计电算化系统的应用控制···········································5
电算化环境下内部控制系统风险分析········································6
软件开发和设计中存在的风险·········································6
人为风险···························································6
会计电算化对企业内部控制制度的影响······································6
控制方式发生改变···················································6
控制对象发生改变···················································6
加大了控制舞弊、犯罪的难度·········································7
电算化会计信息系统的内部控制措施与方法··································7
从控制的形式上看···················································7
从电算化系统的内部控制内容来看·····································8
电算化会计系统对内部控制的特殊性········································9
计算机在会计工作上的运用改变了企业会计核算环境·····················9
电算化系统提高了对会计上岗人员的要求·······························9
电算化会计系统内部控制制度的改革·······································10
加强电算化会计系统内部控制制度管理及改革的方法·························11
制订企业内部操作管理制度··········································11
建立计算机硬件和软件管理制度······································11
提高会计人员计算机业务及职业道德素质······························12
加强防止电算化犯罪的法制建设······································12
十、参考文献·····························································13
电算化会计信息系统的内部控制
【摘要】：会计是一个信息系统,会计信息处理从手工到电算化的发展是会计的重大变革,也是必然趋势。会计电算化的广泛应用,使得会计工作质量和会计工作效率得到大幅度的提高,但随着它的不断发展,存在和面临的问题也很多,在系统安全、管理维护、权限职责等方面也衍生了一系列亟待解决的问题.而电算化系统管理的内部控制的健全,关系着实行电算化后的财会系统是否能正常、安全、有效的运行,因此具有非常重要的意义。
关键字：信息系统 系统安全 内部控制
