The Computerized Enterprise And The Internal Accounting Control

The system of the Internal accounting control is the organization guarantee of the normalmanagement of modern enterprise. On one hand, the high speed of development of theinformation technology has brought great impact on the control system. On the other hand, italso has given the impetus to the internal accounting control. After reviewing the emergenceand development of the internal control, this paper compares and analyses the controlmethods of the internal accounting control system in the manual operations and in theenvironment of ERP. It also explores the internal control problems in the environment ofinformation technology. Taking the sale and money collection as an example and combiningthe business circulation characteristics in the ERP, this paper also puts forward thecorresponding modes and suggestions and designs of the circulation of the sale and moneycollection of the internal accounting control system.This paper falls into four parts. The first part introduces the concept, principles and theenvironment of the internal accounting control. Part two expounds the internal accountingcontrol in the manual operation. Part three analyses the internal accounting control in theinformation environment. Part four elaborates the impetus that the information brought to theinternal accounting control and the perfect measures to solve the problems rising in theinternal accounting control.