On the Internal Control and Audit of Computer Accounting

Abstract

Driven by the rapid development of the information age, information technology has been widely used in various fields, especially in the accounting work of enterprises. From the perspective of information risk, the improvement of computer technology and the degree of informationization not only bring the informationization and high efficiency of enterprise accounting treatment, but also bring many risks. In the face of increasingly fierce market competition, in order to achieve better development, we must attach importance to internal control audit, continuously improve work quality and efficiency, and win a longer-term development prospect for enterprises. In the face of increasingly fierce market competition, in order to obtain better development, we must attach importance to internal control audit, constantly improve the quality and efficiency of work, so as to win a more long-term development prospect for enterprises. This paper discusses the internal control audit of enterprises under the condition of accounting computerization, and puts forward the corresponding countermeasures to improve the internal control and audit of computer accounting in Chinese enterprises.