1电算化会计信息系统内部控制的变化(1)企业会计核算环境的变化企业使用计算机处理会计和财务数据后,企业的会计核算的环境发生了很大的变化,会计部门的组成人员从原来由财务、会计专业人员组成,转变为由财务、会计专业人员和计算机数据处理系统的管理人员及计算机专家组成。会 1 computerized accounting information system changes in internal control (1) changes in corporate accounting environment Enterprises using computer processing accounting and financial data, corporate accounting environment has undergone great changes in the accounting department of the staff from the original It consists of finance and accounting professionals and is transformed into a management and computer expert in financial and accounting professionals and computer data processing systems. meeting