第四章是本文的结论部分，根据前面的风险分析，提出了IT环境下会计信息系统内部控制的一套制度、技术和方法。
The fourth chapter comes to the conclusion. According to the risks analysis, it puts forward a serial of systems and technologies of internal control in it environment.
会计信息系统在不同运行环境下，由于会计业务执行主体的演变，使得内部控制的特点发生了变化。
Under different operation environment and executive subject, the computerizes accounting information system, changes have taken place in the feature of internal control point.
主要研究领域：审计、内部控制、会计信息系统与盈余质量等。
His main research fields include auditing, internal control, AIS and earnings quality.
主要研究领域：审计、内部控制、会计信息系统与盈余质量等。
His main research fields include auditing, internal control, AIS and earnings quality.
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