Author(s)

Shan CHU, Yuanchun Huang

Corresponding Author

Shan CHU

Abstract

With the progress of science and technology and the continuous development of economy, China's advanced computer technology has been applied to various industries, and the use of computers in the accounting industry has greatly improved work efficiency and promoted the development of the accounting industry. Accounting computerization is a way to deal with accounting-related affairs through network channels. Compared with traditional manual accounting work, it has undergone tremendous changes in organizational structure, processing flow, information storage and internal control. In the actual operation process of computerized accounting, financial personnel can edit and process the data input into the computer in a unified and centralized way, so as to realize the integrity, comprehensiveness and timeliness of accounting work conveniently and quickly. This paper mainly starts from the basic connotation of accounting computerization, then describes the audit problems in accounting computerization, and finally puts forward some suggestions on how to do a good job in auditing in the use of accounting computerization, hoping to bring some help to enterprise financial workers.

Keywords

Internal control, Computerization, Audit, Internet