在传统会计中,内部控制是通过合理分工,明确职责,规定业务处理程序及加强业务人员之间的相互制约来实现的。而会计电算化后,数据处理由计算机自动完成,改变了账务处理程序,摆脱了会计人员的直接干涉,使账簿系统失效,从而许多原来的内部控制职能丧失。因此,在会计电算化信息系统内部控制的研究非常重要。 In traditional accounting, internal control is achieved through reasonable division of labor, clear responsibility, prescribing business procedures and strengthening mutual restraint among business people. After the computerization of accounting, the data processing is done automatically by the computer, changing the account processing procedures, getting rid of the direct interference of accountants and invalidating the account books system, so that many of the original internal control functions are lost. Therefore, the research on internal control of computerized accounting information system is very important.