An Analysis of Internal Control Audit Strategy of Enterprises under Accounting Computerization

Dandan Wang

School of Management, Yangtze University, Jingzhou, 434020, China

Abstract: With the continuous updating and perfection of information technology, computerized accounting has been widely used as an important system of internal control audit of enterprises. The form of accounting computerization has become more and more mature. Therefore, the enterprises put forward higher quality requirements to the internal control audit, which requires the computer staff to clear the important and difficult contents in internal control, combine the accounting computerization system with the internal control audit form of enterprises effectively, to develop a new type of effective internal control strategy. The management system based on computer science and technology has important application value in the control audit of enterprises, which can make the enterprises’ fund management more scientific and complete. It can also effectively ensure the accuracy of enterprises’ audit data and further improve the accounting computerized management standards. However, in the actual internal control audit of enterprises, many problems has gradually emerged. So the internal management departments and accounting computerized administrators should pay more attention to these problems, increase the exploration strength to the them, and formulate a scientific and effective control audit plan for enterprises, which is beneficial to improving operating efficiency of computer system and effectively cultivating the comprehensive quality of technical personnel. This article simply analyzes the basic situation of the development of accounting computerization system and the characteristics of internal system control from the perspective of the enterprise department and puts forward the targeted internal control audit strategy so as to make the internal management control more scientific and standard.

Keywords: Accounting computerization; Enterprise internal; Control audit; Strategy research