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电算化会计信息系统环境下内部控制的主要内容如下:一、总体控制总体控制即为系统的安全可靠而对系统构成要素(人、软件、硬件)及经营管理环境实施的控制。
The main contents of the internal control under the computerized accounting information system are as follows: I. Overall control The overall control is the control of the system components (human, software and hardware) and the operation and management environment implemented in a safe and reliable manner.