Computerized Accounting Internal Controls To Strengthen The Design And Realization

Computer technology and information transmitting technology in network are applied to accounting, which brings technical innovation and produces challenges to accounting internal control. Computer and network technique make fundamental change to several parts, that is, internal accounting control environment, ways of internal control and monitoring, platform for information exchange. Validity of computerized accounting internal control needs all-sided examination.Based on the basis of the case of Jinhua WD Company and the analysis of the organizational structure, this paper probes into internal control, from purchase to payment and sales, then to receiving. The main points are as follows:1. It elaborates on birth, development and change of internal control, and its composing elements. It also analyzes the influence of elements'changing on accounting system. This provides theoretical basis of the company's internal control.2. It discusses after carrying out computerized accounting, Jinhua WD Company's accounting department and business department reconstruct to guarantee the performance of internal control.3. It probes into the design of key business internal control and its intensification. By designing business process, the company can control business recycle of purchase and payment, sales and receiving.