On the Risk and Control of Accounting Information System in the Operational Phase
With the rapid development of network technology the operating environment of accounting information system has changed from closed LAN into open internet. On the one hand, network technology has brought enterprises unprecedented integration of accounting and business and the superiority of the real-time monitoring; on the other hand, the openness, sharing, dispersion of the Internet system also brought new problems and challenges to the accounting information system in the network environment. In view of the risk of accounting information system in the operational phase, this paper proposes some control objectives and strategies.
Network Accounting information system Risk Control
Xue Jing Liu
Bohai University Chinese Academy of Sciences, Jinzhou 121000
国际会议
The 24th Chinese Control and Decision Conference (第24届中国控制与决策学术年会 2012 CCDC)
太原
英文
529-532
2012-05-23（万方平台首次上网日期，不代表论文的发表时间）