Strengthening the System of Accounting Internal Control

[Abstract] traditional accounting manual accounting was replaced after the Computer has greatly improved the efficiency of accounting, financial accounting and financial management also will be great changes have taken place. And thus the financial management of the new subject, how between the various positions to ensure that the accounting supervision and restriction to ensure that accounting information is true, complete, legal? it must as the situation changes, establish and perfect the internal control system, targeted to strengthen the management and control measures to adapt to the needs of modern enterprise management, in line with the new situation the development of accounting.

[Keywords:] Accounting Internal Control

First, the need for Computerization of internal control

1. Operating intangible and paperless storage media defects
In a manual accounting information system, the accounting data is written text, symbols, directly recorded on paper, strong intuition, different handwriting as a means of control. Between the accounting staff through mutual transfer of business is completed, and therefore It is natural to form a mutual restraint, mutual supervision relationship; and Computerized information systems, Computer systems through a variety of business done only by the identity of the operator to complete the identification and authorization control, are different from manual accounting information system, manual accounting information system audit trail easily recognizable, such as handwriting, seals and other in the Computerized environment has been nowhere to be found. In addition, the manual environment, recorded in the documents, books, reports and other paper media on accounting records of its more explicit articulation, and in the computerized environment, the accounting records are stored on disk, floppy disks and other magnetic media, not the implementation of signed and sealed by other means, and magnetic media can easily be changed, so, how prevent data from being illegally modified and how to use computers as much as possible to avoid crime is computerized internal control must be addressed.

2. Computerization environment weakened the internal audit mechanism
Manual accounting information systems, each of a transaction processing needs through multiple procedures, strict compliance monitoring mechanisms related constraints, you must undergo a rigorous audit review mechanism, the formation of tight internal containment system of mutual restraint, mutual checking , important measures such as inspection and supervision of the implementation process, contains a wealth of information extraction, transmission, and verification and so on. modern complex business environment, operating a wide range, wide geographic distribution, information processing workload. After the implementation of Computerized Many business processes are greatly simplified, most of the processing done by computer, some can not be performed within containment measures, accounting personnel can not directly participate in and control, control, low efficiency, the review, audit mechanisms are weakened.

3. Computerization environment depends on the quality of accounting computer software and hardware system reliability and its own operational level accounting personnel
Manual accounting information system is easy to maintain the continuity of business operations, and in the computerized accounting information system, once the system due to their own mistakes or operator of the collapse, can lead to paralysis of accounting; manual accounting information system, accounting The quality depends on the operational level of accounting personnel, professional ethics and accounting understanding and implementation of relevant laws and regulations results in a large number of traditional accounting practice, based on accumulated rich experience and formed a complete set of management system, and computerized system, the operating environment changes the traditional way of lost management control of soil to function. In order to reduce misuse and improve the output quality of accounting information, computerized accounting information system must have a strict internal control functions and means.

4. Managed the development of accounting software, internal control system put forward new requirements for
Managed the development and application of accounting software is the only way for the development of computerized accounting, the core is the realization of management accounting computerization. Administrative Accounting Software Accounting software than the traditional accounting model more flexibility and freedom, prominent feature of personality, but limited to computerization and the internal control system in our country's development, the development of computerized system of internal control and management, there are many vacuum. As the business environment of complexity and diversification of economic activities , enterprises in the internal control considerations and formulation, there will always be a place not covered. This makes the internal control did not touch the vacuum, weakening their overall effectiveness of internal control. reposted elsewhere in the Research Papers Download http://www . hi138.com Second, measures to strengthen internal control system computerized

1. To strengthen the system construction of the internal system
(1) responsibilities clear. Accounting personnel should check the organizational structure, powers and responsibilities of the distribution and division of responsibilities, duties and powers in accordance with reasonable licensing division, ensuring that the course of business between the positions of mutual supervision and regulation. (2) to improve internal accounting quality of personnel. established to enhance network security and high-level programming language training, training in computer technology vigorously. cultivate a group of Jidong accounting business, but also proficient in computer technology and experienced professional complex internal accounting staff.

2. Strengthen the operation of computerized control program
In order to ensure the quality of financial information processing, reduce errors and accidents must be produced, to establish the necessary regulations and operational procedures on the machine, which is a concrete manifestation of institutionalized operational control. On the machine provides the main computer room is made within the general work regulations, operating procedures of the computer business processes specific steps and specific requirements.

3. To strengthen the system security control
Security control is very important, because it is a computer system for the external environment, including personnel security, hardware security and software security. The safety of the operator's authority is limited, password control, operation logging, and the prohibition of non-computer staff access to computers; hardware security is the computer itself and its ancillary equipment safety, such as the life cycle of computer hard drives, separate security power supply system, equipped with protective equipment; software security refers to the financial security of the software itself, and against viruses, hackers attack capability, including data confidentiality, access control, authentication and identification, intrusion detection and so on. Therefore, to enhance system security control to ensure the safe operation of the computer system.


Third, the potential problems and prevent

1. For computer viruses to put in place security measures
At present, computer viruses are rampant, including the virus to show off their technical producer, was more driven by the interests of virus writers, for whatever purpose, will the security of computer systems cause great harm, resulting in a great loss. enterprise data in the computerized accounting system once damaged, it will cause great losses. Although general corporate computer systems are installed in a variety of different anti-virus anti-virus software, but the computer is virus updates variation quickly, often people are very hard, so in addition to updating anti-virus anti-virus software, firewall, regular testing, remove the virus, but also can make the computerized accounting system is running in the LAN of the unit, not integrated into the Internet, which is to prevent computer viruses a method. At the same time, external storage disk to enhance the detection of chaos copy storage disk, do not use the storage disc without detection. In practice, focus on improving the accounting operations staff on computer virus prevention, used to improve computer security awareness, but also ensure the safe operation of computerized accounting effective measures. good daily backup of accounting data, and double back, only to ensure foolproof.

2. Administrative Accounting Software made the development of new internal control system requirements
Management system and the gradual improvement of management level, on the application of computer processing of accounting data and set higher requirements. Now we are using the financial software is a new type of management accounting software, accounting software than the traditional accounting model with coverage Canton, flexibility and greater freedom, personal prominent feature, so that the computerized system of internal control and management of the development there are many vacuum. As the business environment of complexity and diversification of economic activities, we internal control considerations and formulation, where there is not involved. This makes the internal control did not touch the vacuum, thus weakening their overall internal control effectiveness.

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