如何科学地评价会计电算化系统的内部控制是审计实务人员必须了解的技术问题,也是审计理论界所关注的一个重要课题。本文对会计电算化系统的内部控制评价标准体系及其评价方法作了一些探讨,并提出了会计内部控制评价要素、评价准则以及相适应的评价方法。 How to scientifically evaluate the internal control of the accounting computerization system is a technical problem that must be understood by the auditing staff. It is also an important subject that the audit theory circles are concerned about. This paper discusses the internal control evaluation standard system and its evaluation methods of accounting computerization system, and puts forward the internal control evaluation factors, evaluation criteria and corresponding evaluation methods.