DocumentCode :
3222987
Title :
The research of computerized accounting system of internal control
Author :
Yingwei, Li ; Jiuzhi, Mao
Author_Institution :
Hebei Normal Univ. of Sci. & Technol., Qinghuangdao, China
fYear :
2011
fDate :
27-29 May 2011
Firstpage :
302
Lastpage :
304
Abstract :
With the development of the information technology, network technology and computer technology, it has using the computer in order to help the accounting work and management accounting profession has become the inevitable trend of development. But with the computerized accounting profession to change the existing account, by the accounting work in the division of functions, duties and rights, inspection and verification of records and accounting documents for processing earth-shaking changes have occurred, therefore, if the use of internal control system and will lose the role of internal control and was unable to create a series of new internal control system is imminent.
Keywords :
accounting; earthquakes; formal verification; professional aspects; accounting document; computer technology; computerized accounting system; earth-shaking change; information technology; internal control system; management accounting profession; network technology; records verification; Character recognition; Computer network reliability; Computers; Costing; Reliability; Security; Accounting; computerized accounting systems; internal control;
fLanguage :
English
Publisher :
ieee
Conference_Titel :
Communication Software and Networks (ICCSN), 2011 IEEE 3rd International Conference on
Conference_Location :
Xi´an
Print_ISBN :
978-1-61284-485-5
Type :
conf
DOI :
10.1109/ICCSN.2011.6013834
Filename :
6013834
Link To Document :
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