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随着计算机在会计工作中应用的不断深入,用户对电算化软件的要求也越来越高。本文拟就目前财会电算化软件设计中存在的几个问题谈谈自己的看法。一、操作日志文件在电算化软件中,操作日志非常重要,它为日后的审计提供了非常重要的线索。操作日志记录是否完整、详细,直接影响日后审计工作的效率和效果,甚至可以说它记录的完整与详细直接影响到电算化系统数据的完整性与安全性。
With the deepening application of computers in accounting work, users are demanding more and more computerized software. This article intends to talk about my opinion on the current problems in computerized software design. First, the operation log file In the computerized software, the operation log is very important, it provides a very important clue for the future audit. Whether the operation log record is complete and detailed will directly affect the efficiency and effectiveness of the audit work in the future. It can even be said that the completeness and detail of the record directly affect the integrity and security of the computerized system data.