THE IMPACT OF COMPUTERIZED ACCOUNTING ON ENTERPRISE INTERNAL CONTROL AUDIT WITH EXAMPLE ANALYSIS

摘要

It is an undisputable fact that computerization has great influence on internal control of accountancy and audit.It is still a key topic for the content,classification and how to audit internal control under accountant computerization.This paper makes clear influence of accountant computerization on traditional internal control,puts forth corresponding strategies with real examples and analyzes how to realize on-time audit and in-time audit.