電算化會計信息系統的內部控制

會計電算化信息系統······················································2

會計電算化信息系統的概述···········································2

會計電算化信息系統的基本特征·······································3

會計電算化信息系統的基本功能·······································3

電算化會計信息系統中建立內部控制制度的必要性····························3

電算化會計信息系統環境下內部控制的主要內容······························4

電算化會計信息系統的一般控制·······································4

會計電算化系統的應用控制···········································5

電算化環境下內部控制系統風險分析········································6

軟件開發和設計中存在的風險·········································6

人為風險···························································6

會計電算化對企業內部控制制度的影響······································6

控制方式發生改變···················································6

控制對象發生改變···················································6

加大了控制舞弊、犯罪的難度·········································7

電算化會計信息系統的內部控制措施與方法··································7

從控制的形式上看···················································7

從電算化系統的內部控制內容來看·····································8

電算化會計系統對內部控制的特殊性········································9

計算機在會計工作上的運用改變了企業會計核算環境·····················9

電算化系統提高了對會計上崗人員的要求·······························9

電算化會計系統內部控制制度的改革·······································10

加強電算化會計系統內部控制制度管理及改革的方法·························11

制訂企業內部操作管理制度··········································11

建立計算機硬件和軟件管理制度······································11

提高會計人員計算機業務及職業道德素質······························12

加強防止電算化犯罪的法制建設······································12

十、參考文獻·····························································13

電算化會計信息系統的內部控制

【摘要】：會計是一個信息系統,會計信息處理從手工到電算化的發展是會計的重大變革,也是必然趨勢。會計電算化的廣泛應用,使得會計工作質量和會計工作效率得到大幅度的提高,但隨著它的不斷發展,存在和面臨的問題也很多,在系統安全、管理維護、權限職責等方面也衍生了一系列亟待解決的問題.而電算化系統管理的內部控制的健全,關系著實行電算化后的財會系統是否能正常、安全、有效的運行,因此具有非常重要的意義。

關鍵字：信息系統  系統安全  內部控制