计算机技术与信息网络技术的应用与普及,使企业会计工作发生了极大的变化,为会计电算化的发展奠定了基础。内部控制审计作为企业管理工作中的重要内容,对企业的经营发展具有直接影响,因此需要优化内部控制审计,科学利用会计电算化,从而提高工作质量和经济效益,使企业更好地适应信息化社会的发展。本文就对会计电算化下的企业内部控制审计现状进行分析,并试探性地提出几点有效策略,以便相关人士借鉴和参考。 The application and popularization of computer technology and information network technology make great changes have taken place in the accounting work of enterprises, laying the foundation for the development of accounting computerization. As an important content in enterprise management, internal control auditing has a direct impact on the operation and development of enterprises. Therefore, it is necessary to optimize auditing of internal control and make scientific use of computerization of accounting so as to improve the quality of work and economic benefits so that enterprises can better adapt to the information The development of society. This article analyzes the status quo of internal control auditing under the computerization of accounting and tentatively proposes some effective strategies for the reference and reference of relevant parties.