Analysis of optimization strategy of internal control financial audit under the background of accounting computerization

Authors

  • Kaiqi Zhang

DOI:

https://doi.org/10.56028/aemr.5.1.426.2023

Keywords:

Accounting computerization; Enterprise; Internal control; Financial audit; Audit system.

Abstract

In the popularization of the theory of computerization technology in China, the internal audit of the enterprise has become more and more convenient. Especially in the era of big data, China's computer technology theory research results are more and more, enterprise internal control and financial audit application of accounting computerized management mode is more and more mature, can not only ensure the integrity and authenticity of information data, but also on a certain basis to standardize enterprise computerized management standards. Therefore, after understanding the relationship between enterprise internal control financial audit and accounting computerization, based on the existing problems of enterprise internal control financial audit under the background of accounting computerization, I mainly explored the current accounting computerization system architecture applied in enterprise construction, and proposed the optimization strategy of enterprise internal control financial audit from the perspective of long-term development. In order to change the current situation of enterprise internal control financial audit.

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Published

2023-06-19