目前,世界各国审计机关对计算机处理环境的内部控制问题都有相当的重视。当前对内部控制的研究存在三个问题:一是对广域网络环境下会计系统的内部控制缺乏研究;二是对内部控制的分类欠;三是不少控制措施以及对内部控制的符合性测试方法脱离实际。本文针对这些问题展开讨论并提出了内部控制及审计措施。 At present, auditing agencies all over the world place great emphasis on the internal control of the computer processing environment. At present, there are three problems in the study of internal control: one is the lack of research on the internal control of the accounting system in the context of wide area network; the other is the classification of internal control; and the third one is a lot of control measures and conformance testing methods to internal control Out of touch with reality. This article discusses these issues and proposes internal controls and audit measures.