journal6 ›› 2001, Vol. 22 ›› Issue (2): 75-78.

• Economics • Previous Articles     Next Articles

The Internal Control Over the Information System of Electric- computerised Accounting


  1. ( The Department of Economy and Administration, Jishou Uni versity, Jishou 416000,Hunan China)
  • Online:2001-06-15 Published:2013-01-05

Abstract: The electric- computerised accounting demands new internal control sys tem, for the one over manual accounting cannot satisfy the needs of electric- computerisation. The ne w internal control system, thus, becomes evenmore necessary. The electric- computerisat ion e xerts a great influence on and add new substance in the internal control over accounting.

Key words: electric- computerisation accounting, information system of accounting, internal control

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