On the computerized accounting information systems to build internal control

Internal control system as a corporate trustee to achieve its management objectives, to complete a means of fiduciary duty, in the internal management control system plays an important role to establish and improve internal control system to improve enterprise management level, to prevent errors and eliminate fraud and protect investors' legitimate rights and interests and to ensure the effective functioning of capital markets has important significance. internal control system is a measure of the level of modern business management an important indicator of the development of Computerized accounting is the inevitable trend of accounting, Computerized accounting information systems of internal control environment is a special form of internal control, the development of Computerized accounting information system of internal control is bound to bring new problems and challenges.


A Computerized accounting for the impact of internal control

(A) change in the form of internal control
Computer not only has high-speed, stable, convenient and fast characteristics, there is a strong logic and logical analysis, thus making the form of internal control has changed in two ways: one hand under some of the internal accounting control measures After the loss of existing computerized necessity of centralized accounting accounts, the accounting department to make some traditional subjects such as the development of artificial control measures summary, evidence summary and other examination of trial balance, general ledger, subsidiary ledgers of the check, etc. naturally disappeared, replaced by a computer's internal controls, such as UF u8 trial balance, reconciliation, etc., on the other hand, under some of the internal accounting controls, directly into the computerized automatic control from the internal computer such as balance and the balance of the amount of inspection occurred. Thus, the computerized accounting in addition to "people" executive control of the body, the more control is mainly achieved through the accounting software, so the implementation of computerized accounting After the internal control is by hand under a single manual control to joint control and procedures manual.


(B) changes in the scope of internal control
Internal control aimed at the traditional transaction processing. The introduction of computer technology, accounting work to add new content, but also adds a new control measures as the establishment and operation of the system complexity, the corresponding expansion of the internal control range, also includes the traditional manual system does not control, such as network control system security, system access control, change control procedures and security of accounting information within the disk, computer virus prevention, computer operations management, system administrators, maintenance personnel, etc. The job responsibility system.


(C) changes in internal control object
From the control of people-oriented to human, machine control, mainly in manual accounting systems, internal control is intended primarily for accounting object, work, information processing methods and handling procedures. Business enterprise's economic record of the occurrence are on paper, according to the different accounting data processing process is divided into the original documents, accounting documents. computerized accounting, the accounting documents into a document stored in the magnetic recording media, the paperless accounting, modify data without leaving any traces. As e-commerce, online transactions, the implementation of paperless trading, each transaction in the event, there was information about the transaction can be directly entered into the computer business by the computer automatically records the original each transaction using a variety of documents, documents are partially removed, the original in the accounting process for all the necessary checks, a considerable portion of the audit and other work done automatically by a computer into.


(D) changes in storage media
In the manual accounting environment, the company's economic operations took place are recorded on paper, according to the different accounting data processing process is divided into the original documents, accounting documents, accounting books and accounting statements, their paper forms by hand to form the accounting officer are familiar with the original accounting evidence, these data if they are to modify the original paper. is easy to identify the clues and traces of modification, which is traditionally an essential feature of the original paper, but computerized accounting system of the original paper data is directly recorded in the disk or CD-ROM is not visible to the naked eye, can easily be removed or tampered with, because technically illegal modification of electronic data can be done without leaving any traces, so it is difficult to distinguish which one is the business record "original." In addition, the magnetic media vulnerable to damage, so the accounting information also exists the risk of lost or destroyed, so the computer how to make the data on magnetic media safe, to prevent unauthorized modification of data is a very important issue.


(E) network brings new problems
In recent years, as computer technology and network technology, network-based accounting information system and the increasing popularity of network wide application to a large extent make up for lack of stand-alone computerized system, which will undoubtedly improve the companies or between companies within the departmental communication rate, so that enterprises in the modern competition to gain time advantage, but also the enterprise's internal control new demands, first, in a networked environment, past the computer room as the center of the security measures do not apply Second, the Internet's open nature, to some non-bona fide visitors an opportunity to exploit the third, the rampant computer viruses for the Internet system to bring greater risk and therefore, the network accounting system of internal control is not only difficult large, complex, but also a variety of advanced control techniques.

In summary, the implementation of computerized accounting, accounting information systems in many hand-the long-term accumulation of traditional, effective internal control can not meet the requirements of computerized accounting, which forces us to work for the new accounting change, new situations to establish and improve the computerized accounting information system of internal control system.


Second, computerized accounting information system environment to build the internal control

Computerized accounting, control is a combination of human, computer-based control, more stringent control requirements, control of the content is more expanded. Here in the following areas to discuss how to strengthen internal controls:

(A) the computerized accounting information systems general controls
1. Organizational control
According to size of the business and accounting software, accounting functions, set up the software operator, director of computing, system administrators, maintenance workers, archivists and other positions, these positions can be one more post, can also be more than one post, but separation of incompatible duties to be done. incompatible duties are mainly software development and software operations, data maintenance and management operation with ICC review, and audit accounting data entry, system management, operation and system files, system administrators incompatible positions to the positions of different operating authority, through the establishment of sound internal control system between the various positions, so that the different positions and different positions and mutual supervision and mutual restraint, thus preventing the computerized accounting fraud, accounting information to ensure real purposes.

2 hardware control
Hardware control, also known as the working environment control, work the system an essential prerequisite, as the software relies on the hardware, its performance level, the merits of quality, processing power strength is directly related to the accounting information system processing process accuracy and reliability.

3 Software Control
In the use of accounting software, must be strictly inspected and tested to see whether the software fault tolerance and error correction capabilities, determine the eligibility of software, compliance addition, changes in business activities and operating environment changes, may lead to the use of software changes, a computerized accounting system used over a period of time there will be some need for the modifications. Therefore, to establish accounting software to modify the approval and supervision system. It should be noted that the computerized system operator can not participate in accounting software modifications, all software changes related records should be printed archive.

4 Data Control
Data control mainly refers to the data security controls, data security or financial information related to the integrity and confidentiality. Data control goal is to be done is not lost data under any circumstances, not damaged, does not leak, do not unauthorized intrusion. commonly used controls include access control, data loss recovery and reconstruction.

5 network security control
With the rapid development of network technology, enterprises should strengthen the control of network security, network security indicators, including data confidentiality, access control, identification and so on.

(1) perimeter control
It is through the security perimeter of the region to exercise control within the region to protect the security of the system purpose. It is to prevent external attacks all measures to implement the foundation of the main contents include: ① Set the external access area, specifically within the enterprise network boundary, prevent "hackers" into the system through the network, ② to build a firewall, internal network and external networks constructed on the interface between the protective barrier to prevent illegal invasion, illegal use of system resources.

(2) access control Links to free download http://www.hi138.com access including file transfer, e-mail, online inquiry of accounting information, the interconnection network is a comprehensive open system, the social people's online behavior is actually not controlled, therefore, enterprises should access the network outside the accounting system within the region to take appropriate protective measures. external network access control are: ① in the accounting system set up multiple network password, the user login name and password to check the legality, ② a reasonable set of network resources for the owner, property and access rights, ③ real-time network monitoring to identify and solve network security problems, ④ audit and tracking, including the use of network resources , network failure, system accounting and other aspects of recording and analysis.

(3) data communication control
Data communication and control of enterprise data in order to prevent an error occurs during transmission, loss, leaks and other incidents and internal control measures adopted, companies should take all effective measures to protect data during transmission is accurate, safe and reliable in the system client and server, all data transmitted between two layers of encryption to ensure data security, data transmission using digital signatures to ensure the confidentiality and integrity.

(4) anti-virus control
In the system operation and maintenance process should attach great importance to the prevention of computer viruses and the corresponding technical means and measures can take the following control measures: ① no local hard disk and floppy disk for workstations, maximize the use of diskless workstations, ② based servers network anti-virus software for real-time monitoring, tracking the virus, ③ the use of network services such as anti-virus card or chip hardware, ④ financial software can be attached, or bundled with third-party anti-virus software, to strengthen their own anti-virus software capabilities, ⑤ foreign software and transmission of data must be virus checked, ⑥ time to upgrade the system's antivirus products.


(B) strengthen the application control
1 Input Control
Computerized accounting system, the output quality depends on input data authenticity, accuracy and completeness, it is necessary to strictly control the correctness of input data in the input control should adhere to the computer program based, in principle, as using a computer program control.

(2) data processing control
Refers to the computer system's internal data processing activities (data validation, calculations, comparison, merge, sort, file updates and maintenance, access, correction, etc.) control. Processing control is carried out automatically by a computer program main dealing with process control, data change control, data validation and processing procedures for validation.

3 Output Control
The output of the accounting information, including queries, print and other forms of output to the floppy disk. Covers a variety of financial statements, journal entries, subsidiary ledgers, general ledger, etc. output control most important objective is to ensure that all the output of the authenticity, integrity and correct of the output control include: control of the correctness of output data and output access control.


(C) strengthen the control file
Archives are fundamental accounting information credentials, but also check the most primitive of computerized accounting information, the most reliable data, therefore, prepare accounting records is to strengthen the internal control means. One to be based on <<accounting files management approach>> the development unit within the computerized accounting records management system, computerized accounting files are stored on paper and magnetic media, this classification must be kept, including paper-based accounting records, accounting books and accounting documents such as financial accounting reports should be based on <<accounting records management approach>> the provisions of safekeeping, custody for a period of 15 years or permanent storage of magnetic media, accounting records should be kept as read-only and do double back, and maximize the use of disc storage and are storage, two computerized accounting records to enhance security measures. Third, the file should be set up computerized accounting management positions. all units in the set of computerized accounting work should be set up full-time or part-time computerized accounting records management staff . computerized accounting files generally not borrow, borrow the restoration of historical data, to approval by the unit chief financial officer, for the relevant loan procedures, handling records must be signed in to restore historical data, the operating personnel shall not be electric count of illegal accounting files to delete and modify the contents of the return should also carefully check the virus and prevent infection. adjustment and replacement jobs due to computerized accounting file manager, to handle the transfer procedures and the preparation of computerized accounting records the transfer of inventory, the four to focus on improving computerized accounting records management environment.


(D) strengthen the internal audit
Both company internal audit, internal control system is an important component, but also to strengthen the institutional arrangements of internal accounting controls in computerized accounting, because it is "human" dialogue of the special form, and thus a higher internal audit, more stringent requirements: First, we must conduct regular audits of accounting documents, computerized accounting accounting treatment is correct, whether in accordance with <<accounting>> and the relevant laws and regulations, audit fees whether the signature is consistent with the company control system, whether the specification complete credentials accessories, and second, to review the machine data and the consistency of written information, such as viewing the contents of books, so that accounts table match, the account of wrong or error handling should adjust the table, third is to monitor the data stored way of security, legitimacy, to prevent the occurrence of the phenomenon of illegal alteration of historical data, the four to run all aspects of the system to review, to prevent loopholes

(E) strengthening the backbone of the training of computerized accounting
In recent years, accounting, computerized accounting personnel lack knowledge of computerized accounting as a constraint to business impact on the internal control bottlenecks for the full use of computerized accounting software advantage and the functionality to handle the daily process of implementing computerized accounting case to the problem, ease the pressure of technology, consulting and maintenance costs reduced, the unit recommended the implementation of computerized accounting should be based on the actual situation of computerized human resources investment, training and maintenance of computer applications with higher capacity. familiar with financial software knowledge, computer and accounting knowledge of computerized accounting staff are familiar with, can raise the level of the unit of computerized accounting applications. but also to strengthen internal accounting controls, internal accounting control activities through the enterprise, the purpose of increasing the value of its assets. Share on free download http://www.hi138.com