E-commerce has broken through the pattern and boundary of traditional commodity exchange, so that there is no need for face-to-face transactions between merchants and consumers. This has impacted the traditional accounting industry, which broke the environmental setting of traditional accounting industry. This requires the extension and expansion of the economic environment of the new accounting industry, which has led to the computerization of accounting and the network of further upgrades. Accounting computerization and networking have greatly improved the speed and accuracy of accounting information processing, and at the same time made the classification of accounting duties more clear. However, accounting computerization and higher-level networking have in turn affected the development of e-commerce. Due to the rapid development of e-commerce, the corresponding internal auditing schemes of traditional enterprises have been unable to meet accounting and computerization. The impact of this will constrain the further development of e-commerce. Accounting computerization and networking the internal audit of e-commerce is mainly reflected in clues, internal control, and content and environment issues. This paper analyses the impact of accounting computerization and networking on the internal auditing of e-commerce, and finally analyse the auditing setup and experience based on a company H in the accounting information system, and explore the accounting calculation. In the context of globalization and networking, the strategy of how to deal with the trial and control part of e-commerce.

电子商务突破了传统商品交易的格局和边界，商家与消费者之间无需面对面交易。这对传统会计行业产生了冲击，打破了传统会计行业的环境设定。这就需要新会计行业经济环境的延伸和扩展，从而导致会计电算化和网络化的进一步升级。会计电算化和网络化大大提高了会计信息处理的速度和准确性，同时也使会计职责分类更加清晰。然而，会计电算化和更高层次的网络化反过来又影响了电子商务的发展。由于电子商务的快速发展，传统企业相应的内部审计方案已经无法满足会计电算化的要求。这将制约电子商务的进一步发展。电子商务内部审计的会计电算化和网络化主要体现在线索、内部控制、内容和环境等问题上。本文分析了会计电算化和网络化对电子商务内部审计的影响,最后分析了基于H公司会计信息系统的审计设置和经验,并对会计核算进行了探索。在全球化和网络化的背景下，如何应对电子商务试控部分的策略。