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文章分析了计算机引入会计信息系统之后 ,内部控制出现的新变化 ,并针对计算机信息系统的特殊性 ,阐述了计算机信息系统内部控制的特点、功能及类型
The paper analyzes the new changes of internal control after the introduction of computerized accounting information system. In view of the particularity of computerized information system, this paper expounds the characteristics, functions and types of internal control of computerized information system