会计电算化舞弊及其防范措施的问题探讨

随着会计电算化的普及,计算机舞弊犯罪现象也越来越严重.通过阐述会计电算化舞弊特点及篡改输入数据、木马计、截尾术、拾遗、数据泄露、乘虚而入和冒名顶替等各种会计电算化舞弊手段,分析了这些舞弊现象产生的原因,并提出了加强法制建设、完善内部控制、发挥审计人员的监督作用等防范会计电算化舞弊的措施.

Discussion on fraudulent practice in computerized accounting and its countermeasure

Along with the popularization of computerized accounting,fraudulent practice is more and more severe.By states the fraudulent practice characteristics of computerized accounting and all kinds of means such as falsifying input data,stratagem of Trojan Horse,cutting the tail,appropriating lost property,leaking data,taking advantage of a weak point,replacing something in his name,analyzes the reasons of these fraudulent practice phenomena,puts forward some measures to prevent fraudulent practice in computerized accounting such as strengthening legal system construction,perfecting internal control,bringing auditor's supervisor into play.