Literature on Corporate Internal Control in the Context of Computerized Accounting .

The research status at home and abroad shows that the application of computer and information technology plays an important role in the conduct of audit activities and the acquisition of final results. In particular, the application of accounting computerization can perfectly integrate traditional auditing technology and modern auditing technology, promote the implementation of audit activities and improve the service level, and bring a series of advanced management methods, as well as faster, more accurate and more fair enterprise operation behavior, and then effectively understand and evaluate internal control.

The current status of domestic and foreign research on the internal control audit of enterprises by accounting computerization.

The current status of domestic and foreign research on the internal control audit of enterprises by accounting computerization.

The research status at home and abroad shows that the application of computer and information technology plays an important role in the conduct of audit activities and the final results. In particular, the application of accounting computerization can perfectly integrate the traditional audit technology and modern audit technology, promote the implementation of audit activities and the improvement of service level, and bring a series of advanced management methods, as well as faster, more accurate and more fair enterprise operation behavior, and then effectively understand and evaluate the internal control of the starvator.

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Love]: In China, since the fifties of the last century, some researchers have begun to study the application of accounting computerization in auditing. For example, he was defeated by Professor Xinming's research on "Automatic Processing of Accounting Information" (commonly known as automatic accounting processing), and formulated a set of computerized auditing standards, which laid the foundation for the practice of computerized accounting auditing.

With the development of science and technology, the computerized auditing tools of accounting are also diversified and popularized, and the promotion and application in China are becoming more and more extensive, and are adopted by more and more enterprises. At present, the study of the application of computerized accounting in the internal control audit of enterprises has been carried out relatively smoothly.

Worldwide, the application of computerized accounting to the internal control audit of enterprises is also widely accepted, and the promotion and implementation of judgment in major developed countries are also relatively smooth. For example, when conducting an audit in the United States, various computer software can be used to help the audit process and the final results of the audit, and this kind of audit can be recognized; Candidates' knowledge of computer auditing is also fully tested in the UK's audit exams; In Japan, computer auditing is regarded as an important part of auditing. In short, the computerized accounting audit is becoming more and more mature, especially in the internal control audit of Qiduzhen Mountain Industry, which has played a positive role.