随着计算机技术的快速发展我们已经逐步进入到信息化的时代,在信息化时代的背景下会计电算化对企业对内部的会计控制和审计工作起到越来越重要的作用,能够有效地对企业的会计审计工作进行优化管理,从而提高工作效率。本文就企业电算化在企业内部审计中起到的影响进行分析,说明了企业在内部控制审计时实施电算化管理的途径。 With the rapid development of computer technology, we have gradually entered the information age. In the information age, accounting computerization plays an increasingly important role in the internal accounting control and auditing of enterprises. It can effectively Optimize the management of the company’s accounting audit so as to improve work efficiency. This article analyzes the impact of computerization in the internal audit of enterprises, and illustrates the ways that enterprises implement computerized management in internal control audit.