一、电算化会计信息系统内部控制的主要内容(一)电算化会计信息系统的一般控制1.组织控制。组织控制的目的主要是减少电算化部门发生错误及舞弊行为的可能性。其基本原则是不相容的职责由不同的人员或部门来承担,基本目标是建立恰当的组织机构和职责分工制度。电算化会计信息系统从建立到运行的整个生 First, the computerized accounting information system, the main contents of the internal control (A) computerized accounting information system, general control 1. Organizational control. The main purpose of organizational control is to reduce the possibility of errors and malpractices in the computerized department. The basic principle is that incompatible responsibilities are borne by different people or departments and the basic objective is to establish an appropriate organizational structure and division of responsibilities. Computerized accounting information system from the establishment to the operation of the entire students