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内部控制的关键之点就在于不相容职务的分离。建立完善的电算化系统日常操作和管理制度。完备的设备管理。加强系统安全控制。建立健全的会计档案管理制度。充分发挥外部审计人员的功能作用。要建立起一整套内部控制制度,以便对输入的数据进行严格的控制,保证数据输入的准确性。对系统操作进行必要的权限设置,以便对各种不同的权限进行用户识别和远程请求识别。
The key point of internal control lies in the separation of incompatible positions. Establish and improve the computerized daily operation and management system. Complete equipment management. Strengthen system security control. Establish and improve the accounting records management system. Give full play to the function of external auditors. To establish a set of internal control system in order to strictly control the input data to ensure the accuracy of data input. System permissions necessary to set the operation, so that a variety of different permissions for user identification and remote request recognition.