Computerization Of Accounting Information System Of Internal Control

With the internationalizing of China, Chinese enterprises are facing more and more competitive pressures. Thus, the requirements upon the level of management become higher and higher. The enterprises' owners, executives, governments and social publics are paying more and more attention to the quality and promptness of accounting information offered by the enterprises. Therefore, many manufacturers and enterprises have built their own computer - based accounting information systems (CBAIS) by either developing their own software, or purchasing those popular accounting software in the market. In the past decade's practice, we found that many manufacturers and enterprises had ignored the importance of the internal control when they were building their own CBAIS. Besides, we also found the present internal control systems were too risky. Based upon these facts, this thesis has not only had a general description of the basic concepts of the accounting information systems, but also done careful comparisons of the manually - handled accounting information systems and CBAIS. Besides, it has also stated the different characters of the CBAIS, analyzed the risks and hazards affiliated to the CBAIS, and accounted the countermeasures of avoiding the risks: the control of organizations, system development, system files, working environment, system operation, saving and taking of accounting data, the input of data, the processing of data, and the output of data. In the end, the thesis discusses how to check and evaluate the internal control of CBAIS, and accounts the limits of the internal control of CBAIS.