Analysis of the computerized accounting internal control

Abstract: In this paper, the importance of Computerized accounting and internal control functions, from the organizational control, operational control, process control three aspects of internal control measures.

Keywords: Computerized accounting internal controls

First, an overview of internal control

The purpose of the establishment of internal control is to ensure that the data generated by the information processing capabilities with the accuracy, completeness, timeliness, effectiveness and to ensure the validity of the data processing itself; the accounting treatment in line with the accounting system and accounting standards; to prevent violations; to improve the efficiency and effectiveness of information systems; to improve the competitiveness of enterprises; encourage enterprises to improve management decision-making accuracy.


Second, the Computerized accounting internal control function

1 preventive control it is to prevent or stop errors, disasters, accidents, the incidence of fraud to avoid such disasters.

(2) detection of control it is by identifying and found that the error has occurred, disasters, accidents, and fraud to prevent harm or to endanger the expansion compensation.

3 corrective control it is through the correction and correct the error has been detected, disposal of the fraud occurred, and the address and remedy the disasters that have occurred to reduce the hazards, the system returned to normal.


Third, the internal control measures

(A) organizational control
1. Computerization departments and user departments to ask the separation of duties
In the case of Computerized accounting, computerized data acquisition department in addition to the department sent the data according to certain procedures for processing, the business can not be responsible for the approval and implementation of computer systems can not be kept in addition to assets other than General settings data acquisition, data processing, maintenance and management of new jobs and these jobs will assume the role of internal accounting controls, to ensure the authenticity and reliability of accounting data to improve the quality of accounting work goals.

(2) Computerized separation of functions within the department
Business processes in the economy, will be the separation of incompatible functions is necessary, but often these computerized accounting functions are centralized, therefore, in the computerized within the department, staff should be properly separated, to remedy the non- compatible with the lack of centralized functions. In general, the computerization within the department should do the following separation of functions.

(1) systems analysis and application design separation. The system analysis and application design separated from the benefit system were examined with the design of appropriate procedures for the design, but this is not the strict separation of the two will not seriously weaken the internal control.

(2) systems analysis and application design and system design of the separation procedure without which the separation system program may be in without the approval of the application and data files to make changes.

(3) systems analysis, application design and system programming and operation of separation of functions, if the system analysts and programmers to run the program, they have the opportunity to be illegal to modify programs and files.

(4) independent record keeping functions of the implementation of an independent record keeping functions to help prevent unauthorized use of any program, file system data and behavior.

(B) the operation control
The purpose of operational control is standard computer operations to ensure the quality of information processing, reduce errors and unauthorized use of documents, procedures and reporting opportunities. Operational control through the development and implementation of standard operating procedures to achieve. standard rules of operation mainly in the following areas:
1 operating rules of operation The computer operator should follow the instructions as specified in the operation.

2 machine operation rules should be input and output devices for computers running the operating rules of the establishment of norms.

3. Time recording with machine rules. Each should be used on the machine operator to record the time to complete the assessment task and the computer used by each task machine.

4. Console log rules. Operating system console log should be written, the operating system that records all the activities, equipment usage and operator actions.

5. Strict regulatory rules. Standard operating rules should be required to close the operating activities of monitoring and inspection, including regularly on the console records, operational records and records with a time machine, to be reviewed and compared.

6 rooms Code which relates to the use of equipment, program storage, file handling, etc., intended to make room to maintain good order to reduce the procedures and the risk of data loss and damage, to ensure that confidential information does not fall out into the unauthorized use of the person's hands. Links to free download http://www.hi138.com (c) process control
1 data validation. Reliable and appropriate data processing requirements of the application processing the data is correct, and correct data processing means to read the correct file and file in the records and handled business and business master file contains the match. validation is to find the wrong documents, records and business data situation, the measures include:
(1) file label inspection. Open a file, the file's internal tags should be checked to confirm the file is required to use the files and the required version.

(2) record identifies the test in the sequential file processing, the application is in turn read the file record. In order to ensure to read the next record in the logical order is correct (that is indeed the next record), the application record in addressing the record before the test about the identity (key).

(3) business code detection. Business data files typically include different types of business data column for each class of business data needs to be handled differently. Type of business can be a business code to identify each class of business applications business code are read in order to determine which period of application for processing.

(4) The order of testing, the chaotic sequence file causes the file in the process of dealing with missing records, leading to misuse of documents, sort the files or merge operations led to the failure, so the application should be read by comparing the before and after the two record of the order of keywords to check the records.

2 balance checks. Costs and income account at the end of class - as there is no balance, so you can check the balance in the program instruction set in the debits and credits, most of the liabilities and owner's equity account should be credited to the ending balance the asset class accounts in the debit closing balance should, therefore, can use this as a balance of reasonable standards were compiled program when the program is running, you can be reasonable on the account balance check.

3 trial balance. Program according to the method of trial balance accounting method the ending balance of all accounts to test if uneven, indicating the treatment is wrong, need to find and correct.

4 general ledger and subsidiary ledgers balance check the law would be a - a breakdown of the balance of all accounts the sum of the results should be consistent with the general ledger balances.


IV Conclusion

In short, the development of computerized accounting, accounting work is to achieve modernization, an important guarantee for accounting reform, while strengthening the computerized accounting internal control, will help companies make better use of computerized accounting system to organize accounting for business decisions to provide accurate and timely accounting information, thus promoting the development of enterprises, improve the economic efficiency of enterprises.


References:
[1] Zhang Feng, Wu Bin, On the computerized accounting internal control system [J]. Wuhan Institute of Technology, 2005, (01).

[2] Zhuang Qi, Analysis of computerized accounting internal control [J]. Shanghai Light Industry, 2006, (04).

[3] Zhang Yuming, computerized accounting system to strengthen internal control [J]. Ceramic Research and Vocational Education, 2005, (04).

Links to free download http://www.hi138.com