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Internal Control Audit of Computer Accounting Information System Based on Network Database

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DOI: 10.25236/icited.2021.136


Yuanchun Huang, Shan CHU

Corresponding Author

Yuanchun Huang


The application scope of network technology is becoming wider and wider, spreading all over the world. Because of its convenience, high efficiency and comprehensiveness, the network has become an indispensable thing in people's life, including the internal control of accounting information system. Generally speaking, internal control is a series of systems, methods and procedures adopted by an enterprise or unit in order to ensure the safety of its assets, the accuracy and reliability of accounting data, improve operating efficiency and implement its prescribed management policies. In the current era of electronic economy, if enterprises want to have a place in the market competition environment, they must improve the internal control audit system of enterprises, so as to effectively manage the internal structure of enterprises. This paper mainly studies the internal control points of accounting information system based on network database, and further puts forward the improvement strategy of internal control audit.


Network technology; Accounting information system; Internal control