Study On Measure And Impact Of Accounting Computerized Upon Enterprise Internal Control Audit

In this Information age, it becomes certain to use computer to manage accounting system. The relationship of accounting transaction was deeply changed after accounting system computerized, such as the function partition, responsibility and obligation, auditing relationship and accounting documents management such kind of accounting job. The limit of old internal control system is become more and more outstanding, so it's very urgent to set up a newly, strict and effective internal control system.In the same time, the computerized accounting system brings a new opportunity and challenge to Audit. The modern audit is based on the study and evaluation of internal control system. The external auditor must investigate and evaluate the internal control system so as to deliver their auditing opinion on the honesty of accounting document of audited enterprise, also the same for internal auditor, furthermore, sometimes it's the direct target of the internal auditor to improve the internal control system.This article based on the analysis of impact of computerized accounting system upon internal control auditing, through use analytic demonstration method to analyze the experience of internal control system set up and audit in company A, aim at to seek for a set of measure of internal control system auditing under information system.