Analysis of and Study on Internal Control of Computerized Accounting System in Internet Environment

DOI

10.2991/icibet.2013.294How to use a DOI?

Abstract

With the the development of E-commerce and increasingly more and more use of computerized accounting system, the internal and external environments of corporate accounting and accounting management have changed dramatically. The internal control mechanism and means of traditional computerized accounting system may be hard to work effectively in internet environment. It is urgent for corporate to establish a new internal control system adaptable to the internet environment. This paper first analyzed the internal corporate control theoretically and the characteristics of the internal control of computerized accounting system, then analyzed in detail the components of internal control of computerized accounting system in general environment. It also pointed out in computerized accounting system that general control shall include organization control, system development and maintenance control, system security control, operation control and file control; that application control shall include input control, processing control and output control.

Copyright

© 2013, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Gexin Sun
PY  - 2013/03
DA  - 2013/03
TI  - Analysis of and Study on Internal Control of Computerized Accounting System in Internet Environment
BT  - Proceedings of the 2013 International Conference on Information, Business and Education Technology (ICIBET 2013)
PB  - Atlantis Press
SP  - 1350
EP  - 1353
SN  - 1951-6851
UR  - https://doi.org/10.2991/icibet.2013.294
DO  - 10.2991/icibet.2013.294
ID  - Sun2013/03
ER  -