随着计算机技十和网络通讯技术的发展，网络化会计信息系统日趋普及。就网络环境而言，企业交易的处理与相关作业程序都必须仰赖良好的计算机信息系统，因此信息系统内部控制的好坏，将直接影响企业的营运与发展。传统会计系统的控制结构与方法，在网络环境下仍可沿用。然而针 With the development of computer technology and network communication technology, networked accounting information system is becoming more and more popular. In terms of the network environment, the handling of enterprise transactions and related operating procedures must rely on good computer information systems. Therefore, the internal control of information systems will directly affect the operation and development of enterprises. The control structure and method of traditional accounting system can still be used in the network environment. However, the needle