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With the popularity of Internet accounting, computerized accounting system of internal controls highlighted the important significance. The establishment of a computerized accounting system, corporate accounting and accounting management of the environment has changed, accounting for accuracy and reliability has been greatly improved. Computerized accounting, internal controls from the traditional focus of the financial sector shifted to the electronic data-processing sector, controlled manner is the integration of man-machine control, computer-based control, control of the more stringent requirements to control the content more Expand. However, the internal control for the enterprise has brought many new and unprecedented issues, the internal control system caused a tremendous impact, so that their internal control system in the new environment is behind the situation, because of Computerized Accounting Systems are unique, makes the establishment of a sound accounting system for co