Accounting under the conditions of the internal control system

Abstract: With the popularity of electronic information technology, the implementation of Computerized accounting management, more and more enterprises, the article on how to establish a set of Computerized accounting system for the internal control system of a preliminary study.

Keywords: Computerized accounting, internal controls.

The increasing popularity of electronic information technology, enterprises have established a Computerized accounting system, accounting and financial management environment has undergone great changes: on the one hand, the use of Computer, accounting, data processing speed, and accuracy of accounting and reliability has been greatly improved, reducing the errors due to negligence and calculation errors caused by the other hand, implementation of computerized accounting, internal control for the enterprise has brought many new and unprecedented problems, the enterprise internal control system has had a huge impact.

An internal control environment has changed.

Companies use computers to process accounting and financial data, corporate accounting environment has undergone great changes in the accounting department is composed from the original by the finance, accounting professionals, being transferred to the financial, accounting professionals and computer data processing system managers and computer experts in the accounting department is not only the use of computers to perform basic accounting, but also complete a variety of original without the use of computers or from other departments to complete more complex business activities such as sales forecasting, human resource planning .

With the development of telecommunications technology, the online real-time processing of accounting information possible, away from the corporate business matters in a terminal on the instantaneous data processing, previously handled by the accounting personnel matters of the business, now may be caused by other operational staff in the terminal once completed, originally scheduled by the several departments of the steps to complete the business items, may now be concentrated in one sector or even one person to complete.

2 internal control content more widely.

In the computerized method, the contents of internal control based on the traditional way, but there have been many new problems, mainly in the following areas:

2.1 to ensure the accuracy of the original data manipulation.

In the computerized accounting, computer output data is under the control of the program, the input of raw data is automatically processed and stored on magnetic media on all accounting, analysis and preparation of financial statements, etc. are in the computer automatically under the control of the program, however, the raw computer data must be reviewed in advance by hand and entered into the computer, which requires all data processing methods and processes must be standardized, and to maintain accuracy and relative stability, quality of accounting information in order to ensure the authenticity, completeness and accuracy.

2.2 strict control operator privileges.

Authorization, approval control is a common, basic internal controls in the manual accounting system, for every aspect of an economic business has the appropriate permissions to go through some of the staff review and signature, but the computerized accounting , the functions of the division has undergone tremendous change since the computerized business systems to deal with all the main features of the high concentration of Computerization has led to the concentration of duties, some officers can engage in data input, but also responsible for data output and submitted, so if you do not strengthen internal controls, will make some computer operations directly on the use of the program and database manipulation to personalize the results, increasing the risk of errors.

2.3 To avoid file paperless accounting and computer operations invisible risks.

In the manual accounting system, the economics of the business operations are recorded in the paper on the occurrence, add, delete, modify the accounting documents or accounting records are available from their handwriting and seal to distinguish on the responsibility of computerized accounting, accounting documents into the documents, records stored on magnetic media, the paperless accounting, modify data without leaving any traces. electromagnetic media are vulnerable to damage, and there is the risk of lost or damaged, so the accounting computerized accounting records management form a higher demand, not only to save data files related to paper, but also to save, take good care of already stored in the electronic media in a variety of accounting data and computer programs, such as a computer disk in the machine and the security of accounting information protection, computer virus prevention, management and computer operations. [free download hi138.com]

3 computerized system to strengthen internal control system of specific measures.

3.1 Control procedures institutionalized.

In order to ensure the quality of information processing, reduce the probability of errors and accidents, should develop strict procedures. Procedures mainly refers to the specific computer business process steps and specific requirements, including operational commands, instructions and a variety of devices the handling of extraordinary circumstances. The main contents include:

(A variety of data entry shall be subject to strict examination and approval and has a full, true to the original documents, (2 data entry clerks to input data are in doubt, check in time, can not be arbitrarily modified, (3 input the wrong place, and basis having the functionality provided by the system be corrected, such as the development of supplementary registration certificate or a negative impulse is to be corrected, (4 turned on, the operator can not be allowed to leave the work site, (5 days to do the backup data, but also a weekly backup , monthly backup, of course, these systems must also operate as the business changes constantly revised and improved only through a complete detailed system can reduce errors, from the source to ensure the authenticity and reliability of accounting information.

3.2 need to develop appropriate organizational and management control systems, a clear division of responsibilities and strengthen the organization and control.

The first is the division of responsibilities will be computerized department and user department's responsibilities separation. Accounting software put into use, the original accounting institutions must be adjusted accordingly, for all categories of personnel to develop job responsibility system. Computerized accounting work positions can be divided into basic accounting positions and computerized accounting positions. basic accounting positions may include: accounting supervisor, cashier, accounting, auditing, accounting, records management and other jobs, computerized accounting positions, including: direct management, operation, maintenance computer and accounting software systems to work. restructuring must be combined with organizational control, in order to achieve separation of powers, effectively limiting and timely detection of errors or illegal, such as system development requirements and maintenance personnel can not act as system operators and managers and so on.

The proper separation of incompatible duties can be a single person in order to avoid non-compliant behavior and concealing provide reasonable assurance, however, such a partnership can be controlled to avoid Moreover, the role of effective control measures will depend on the implementation of key personnel action, therefore, occur in the study of the intentional act of intent Cuobi control strategy, the implementation of this behavior can be considered to increase the difficulty of getting caught or results to increase the possibility of failure, and increase of such acts penalties. the implementation of this strategy are two representative is to implement functions of rotation and internal audit system. Apart from some special provisions, and organizational procedures can not implement a system of job rotation duties, staff should work rotation.

3.3 strengthen the system and network security control, strict management system operating environment.

To enhance system security control is mainly to prevent unauthorized personnel from unauthorized use of system resources. Saver and data security, reduce the external factors causing the computer to malfunction and other aspects, the major control measures include: (1 enter into the internal operating system, prohibit non-financial private computer operations personnel to operate the computer, (2 operating authority to set limits, (3 operators as password control, shift change procedures and registration requirements to run logs, (4 isolated data storage and processing, strict control system software installation and modify the system software for regular preventive check-ups, the system is broken, requiring an emergency response system software to force a backup, rapid reconstruction and rapid recovery.

Network security indicators, including data confidentiality, access control, identification, etc. For these areas, can be a number of security technologies, including: data backup, and use of the machine specification, U disk and dedicated anti-virus, data encryption, access control technology , authentication technology. network transmission media, access to port security also should attract attention, to make use of optical fiber transmission, access ports should be kept confidential by the above techniques can basically ensure that the financial information in the internal network and external network security in .

3.4 good computerized accounting records management.

After the introduction of computerized accounting, with the storage medium changes, the accounting records management requirements are more stringent while the concept of accounting files will be developed in the case of computerized accounting, in addition to printed output accounts, cards, tables, the entire system development to form a full set of documentation are all areas of accounting files. In addition, there are accounting data for the media should be properly kept.

Companies have control measures are generally of a recurring type of business and design, and therefore would be unusual or unexpected loss of control to the type of business ability in a constantly changing business environment, which will lead to the original control program to lose control of the content on the new role in the process of change and errors may occur in the non-compliant behavior should be to establish a regular process of feedback mechanisms, supervision and control functions. In addition, the control sought level of assurance is necessary according to their cost may be, in general, the control program can not exceed the cost of risk or error may result in loss and waste, when to avoid the loss efforts are not cost-effective, commercial insurance from large the possibility of loss or the occurrence of infrequent small losses the best way to buy insurance coverage depends on underwriting managers of the system preferences, and companies can afford the risk of losses caused by the size of the insurance is not for the weak points on the normal operation, but , it can protect the system due to spoilers, natural disasters, theft, document who, thieves, the system can be close to the staff and the loss of files, hardware and software or data interruption caused by loss of income.

References:

[1] Zhu Rongen Internal control evaluation [M]. Times Press, 2002.

[2] Chuang to. Accounting Research [M]. China Financial Publishing House, 2001.

[3] was one to pay the accounting information system [M]. Central Radio and TV University Press, 2006 [free download hi138.com]