会计信息系统
计算机科学
审计
成本会计
会计
管理会计
知识管理
信息技术
信息技术审计
会计管理
过程管理
工程管理
业务
内部审计
工程类
联合审计
操作系统
出处
期刊:Journal of physics
[IOP Publishing]
日期:2021-02-01
卷期号:1744 (3): 032042-032042
被引量:1
标识
DOI:10.1088/1742-6596/1744/3/032042
摘要
Abstract With the advent of the information age, electronic computers are widely used in financial management. Accounting computerization is the application of modern data processing tools represented by electronic computers and new theories and technologies such as information theory, system theory, cybernetics, database and computer network in accounting and financial management in order to improve the level of accounting management and economic benefits, and then realize the modernization of accounting work. Along with the vigorous IT technology, the business environment of the enterprise has changed greatly, the business mode, management mode, operation procedure, organization structure and internal control system of the enterprise need to be readjusted, and the accounting information system will change in the design goal, architecture [1] , technical means and risk control system. In view of the current application situation and existing problems, this paper discusses the application of information technology in financial audit in the information age.
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