Computerization of the internal accounting control

[Abstract] This paper focuses on Computerization of internal accounting control in the analysis of Computerized accounting impact on internal control, based on the current accounting Computerization of the main problems and proposed Computerized control of a number of initiatives within the system.

[Keywords:] Computerization; internal controls; Accounting

I. Introduction

Accounting for further development of the deep-seated, bring tremendous benefits to enterprises, but also to enterprises and institutions lead to more serious internal control challenges. Ministry of Finance issued the <<Internal Accounting Standards - Basic Standards (Trial)>> that: "electronic and information technology control requirements for the use of electronic information technology to establish internal accounting control systems to reduce and eliminate manipulation factor, to ensure the effective implementation of internal accounting controls." units in the establishment of a computerized accounting system After accounting management accounting and the environment of great change: on the one hand, the use of computers, accounting data processing speed, the accuracy and reliability of accounting has also been greatly improved due to reduced negligence and errors caused by calculation errors; the other hand, no computer system is not perfect, the system can not be perfect, should conform to the trend of the development of computerized accounting, establish and perfect the internal control system in order to give full play to Computer Accounting of the efficiency and accuracy to ensure the safety of property for the unit to provide complete information management decision to create higher efficiency. Therefore, the establishment of a set of computerized accounting system for the internal control system is particularly important.


Second, computerized accounting for the impact of internal control

Internal control is the company in the accounting work in maintaining the reliability of accounting data, business effectiveness and integrity of the property to develop a variety of rules and regulations, management, business process procedures and other control measures in general. Accounting to traditional accounting system, organizational structure, accounting and internal control systems and other forms of great changes, in which the internal control system of the most significant. mainly in the following areas:
(A) of the control change control into a single system process control and system control
Manual accounting system, the main mode of internal control within the containment system is the personnel. Computerized accounting, the accounting accounts centralized processing, the accounting department of the traditional subjects of internal control measures, such as the preparation of summary tables, summary table of proof, trial Operators check the balance, general ledger, reconciliation of subsidiary ledgers and other naturally disappear. Instead, the computer internal control measures, such as loan balance calibration certificate, the balance amount balance check occurred. With the development of remote communication technologies, online accounting information real-time processing is possible, away from the corporate and business transactions can be a terminal on the instantaneous data processing. For example, accounting personnel should be dealt with once the business issues, and now may be other business people in the terminal once completed, the former should be several departments of the steps to complete the scheduled items of business, is now concentrated in one sector or even one person to complete. after the company's computerized accounting system of internal control by the people through the accounting software to achieve, by a combination of staff and computers to co- completed.

(B) of the control object changes, mainly from the human into the control of man, machine and control-oriented
Manual accounting systems, internal control is intended primarily for accounting object, work, information processing method and processing procedures. The enterprise's Economic activities over the place are recorded in the paper, according to the different accounting data processing process is divided into the original documents, vouchers. computerized accounting, the accounting documents into the files, records stored on magnetic media, the paperless accounting, modify the data without leaving any traces. As e-commerce, online transactions, paperless trading such as the implementation of each transaction occurs, the transaction information directly into the computer by the business people, by the computer automatically records each transaction previously necessary to use a variety of vouchers, receipts were partially lifted, originally carried out in the accounting process of the necessary checking, auditing, etc. A significant proportion of the work done automatically by a computer into a.

(C) to increase the control of fraud, crime, the difficulty of
Manual accounting system, accounting personnel appear as carelessness, fatigue or excessive treatment and other aspects of the error arising from the unconscious. Computerized accounting system, enter the correct data, computer programs and equipment correctly to ensure the normal operation of the three have the accuracy of financial information, if any party to the above errors, it will make the results wrong. In reality, as stored in the computer data on magnetic media easily be tampered with, sometimes even leaving no trace of tampering, in addition to a high concentration of data unauthorized personnel may browse through all the computers and network data files, copy, forgery, destruction of critical business data. Therefore, computer crime and has great hidden dangers, computerized accounting system that the computer fraud and crime more difficult than the manual accounting system. Since the control methods, objects and other aspects of change, the existing internal control system companies can not meet the requirements of computerized accounting system, further improve the internal control system has become essential. improve the internal control Accounting is the basic idea: Stick to a clear division of labor, independent of each other, mutual restraint, mutual restraint safety management principles, the establishment of systems combining manual and machine control mechanism, so that each operation of computerized accounting are in the process of tight control.


Third, the current Accounting Problems in the

The development of computerized accounting internal control has brought new problems and challenges, mainly in the following areas:
(A) the control of the accounting software
For the software itself, because the current focus on developing accounting software management accounting and reporting treatment for other issues such as cost accounting, market forecasts and other functions, and development efforts small, so in dealing with such issues, can not automatically convert the data format used directly basic data, can not give full play to its management efficiency and forecasting capabilities. can be said that many of the current accounting software is only reduced and did not have a real Economic and management efficiency. In addition, the accounting software to plan changes must be carefully and strictly to record changes can be implemented after approval, the computer operator accounting system software changes can not participate, authority to control.

(B) the information stored in the accounting aspects of
Changes in the way the store, easily affect the reliability of accounting information. Manual accounting system, a strict proof system, in the computerized accounting system, gradually decreased or disappeared, evidence of the strong play control weakened. In the manual mode Next, the accounting information to books, documents, reports and other forms stored in the paper, add, delete, modify the accounting vouchers or account books are available from the accounting staff clearly define the responsibilities on the handwriting and seal. And all kinds of computerized accounting information into digital form is stored in the magnetic (optical) media, documents, Economic and business transactions such as notes and books are mostly dependent on the computer before entry, read, or query, the less intuitive, and modify, delete and copy are not will leave no trace, some businesses may not be printed, so can easily be tampered with without leaving a trace. In addition, the data concentrated in the magnetic (optical) media, in the event of fire, theft, virus infection, likely to cause data lost.

(C) the functions of the operator control
Criminals through computer fraud unit of mostly computer programmers and operators. The accounting required by the comprehensive computerized personnel functions of the control system is the appropriate division of labor, clearly defined responsibilities of each position in order to prevent inappropriate processing intervention, system operators, managers and maintenance personnel separated the three incompatible duties, and do not act to reduce the possibility of fraud by computer.

(D) control software, data manipulation
Occurs mainly on the control of Economic operations, data input control, data output control, data communication control, data processing control and data storage control. In the event of Economic activities, through the computer control program place of business rationality, legality and integrity check and control. due to a computer data processing capability is very strong, very fast processing speed, once the error, great impact. Therefore, the unit should establish a set of internal control system in order to input data strictly controlled to ensure that the accuracy of data input. reposted elsewhere in the Research Papers Download http://www.hi138.com Fourth, computerized system of internal control measures

(A) of the Internal computerized management system developed
Operations management system is operating on a for each person and develop accounting software, mainly used to regulate the behavior of each operator and the respective rights between the limitation. In addition to making certain software in the operation of internal control design outside formulate a strict management system operation, will effectively ensure the safe operation of accounting software; the same time, but also conducive to the implementation of the internal control system. operations management system from the content point of view, generally include the following: (1) operator duties and work rights. Although the software has user management functions are generally, but the user management settings are carried out by hand, which requires the operator from the system's job responsibilities and authority shall be defined, in the user management settings and the implementation of specific operations. (2) prevention and other original documents and accounting documents and accounting data entered into the computer without the measures reviewed. If the original certificate must be provided by the relevant audit staff review and input before signature calculation. (3) Prevention has been entered into the computer's original documents and accounting documents such as registration of the machine without checking the books of the measures. If provisions have been entered into the computer's credentials to be checked and signed by the auditors before the registration books, etc. inside. (4) a necessary records on the operating system. use the log form to record each accounting machine operator number, log the date and time, and so did the operation, and regularly review the log, check for anomalies, monitoring system operation . (5) According to the operational requirements of computerized accounting system and the principle of separation of incompatible duties, the establishment of various computer operating positions, such as system maintenance, system administrators, data review, data review, accounting, file manager, etc. clear job responsibilities and the operating authority, so that each operator can only operate within the competence of their work, the normal computerized accounting system to ensure smooth work to ensure the security of accounting data, accurate and reliable.

(B) Establishing a sound records management system
Accounting In addition to the files under the same paper under the traditional accounting and accounting information, such as printouts of various books, reports, vouchers, but also includes the accounting data and programs stored in CD-ROM and other storage media, the management of these files management of paper files and a lot of special requirements, in order to prevent the damage, through the development and implementation of appropriate records management regime, generally include: (1) the procedures for filing the accounting supervisor and must have the signature of the administrator to archive storage. (2) to take safety measures, such as the backup disk media label should be affixed protected, stored in a safe, clean, moisture-proof anti-magnetic, preferably to double back or three backup and storage space in two locations were kept in different places. (3) the preservation of the disk media to regularly inspect and copy, to prevent damage to magnetic media leaving accounting data is lost. (4) for the disk media in principle to the loan, if necessary, can be taken Copy lending approach. If the original loan, you must be registered and advertised strictly the use of methods to recover the contents stored should be strictly checked the integrity and security.

(C) enhance the computer software, hardware and network security control
Software, should pay attention to in a timely manner to upgrade the software trap or change control parameters, the error exists in the shortest time control. The hardware side, we must ensure the quality, the key hardware devices should be double-system backup. Network security, should be noted: the user to set permissions and password, only authorized users can operate the system accordingly; the operation log of important records, including operating time, manner, query and modify data, so that when problems arise in a timely manner to relevant to be verified; a network security "firewall", and install antivirus software, update the virus database; not authorized to prohibit users from installing or uninstalling the software itself, particularly the installation of database software, database systems in order to prevent the use of a database open Zhang Tao illegal tampering.


[References]
[1] Ke Hung bridge. Corporate Financial Accounting Internal Control in the application [J]. Xiang Chao (second half) (theory), 2008, (12).

[2] Yang Yaowei. Computerized Accounting accounting internal controls under the necessity of [J]. Accounting communications (financial management), 2008, (12).

[3] Yang Yanjun. How to fill in computerized accounting vouchers [J]. Hospital Management Forum, 2009, (1).

[4] Zhang Xin, Yang Chunwang. On the computerized environment, with India accounting system [J]. Business Economics, 2007, (3).

[5] Li Shu-connected. Audits under Accounting Problems and Solutions [J]. LIAONING INSTITUTE OF SCIENCE, 2008, (4).

Links to Research Papers Download http://www.hi138.com