Treffer: Internal Accounting Control Based on Computerization System.

Accounting computerization system is a complex information system which is built on computer basis and internal control is one of important sub-systems. Authenticity and reliability of accounting information can be ensured by setting internal control; Moreover, creditability and timeliness of accounting record and accounting report can be enhanced as well; besides, errors, fraudulent behaviors and so on can be prevented in this way. This paper analyzes it from two aspects: firstly, based on the application of informational theory in business process reengineering, informational theory is promoted to the evaluation of internal control process over accounting report. It is used to describe and simulate accounting report internal control process and realize mathematical description of internal control process. In addition, it contributes to further analysis of each control activity of process from the aspect of quantitative analysis. Secondly, in terms of internal control activity evaluation over accounting report, entropy- weight coefficient is used to assess the effectiveness and cost of internal control process over accounting report. [ABSTRACT FROM AUTHOR]