Computerized accounting system of the information age the risks and prevention

[Abstract] In today's rapid development of information technology, network and Computer have been applied to all areas of society, work and life become an indispensable tool. Accounting staff accounting, afterwards, fill in the financial statements, and even analyze the report data , are inseparable from the Computer. With the development of Internet and e-commerce, accounting information, more and more prominent safety issues, this paper first analyzes the existence of hidden dangers, and made effective preventive measures.

[Keywords:] Network Accounting Risk Measures

Accounting is the Computer technology, information technology and modern technology product of the combination of accounting is accounting development. Accounting Computerization of accounting and accounting staff to improve the efficiency of the reduction of labor intensity, so that more accounting staff more time to participate in business management, accounting functions for a shift, which greatly improves the efficiency and quality of accounting work, so that from the manual accounting operations to today's paperless operation, these changes not only to the enterprise zone to economic and social benefits, but also reduces the work of accountants, and promote the standardization of accounting work for the modernization of China's management of the foundation. But Computers and computer networks within the accounting department of a wide range of applications and continue to extend the potential risk of getting exposed.

First, a computerized accounting system security risks and prevention
Largely incomplete and inadequate system design system access control is not strict. Computer accounting information system in a network environment running, system control open the door to face the risk of system operation may be disrupted at any time and interference, or business related parties within the enterprise network trespass to theft of data, destroy data, disrupt a particular transaction or business arising from such risks. solve the above problem, in order to guarantee as much as possible the security of computerized accounting system, it is recommended to adopt the following countermeasures.

1. Use of system privileges and the layers of password protection
Network environment, the operating system for all users, together with its own fLaws. So it is always facing potential threats from all sides, including the abuse of power within the system personnel, unauthorized personnel operations and illegal access outside the system even damage.

Accounting software has a set of relatively complete authority to approve and password protection, give full play to its role, allows us to publish information in the same time, the better protection of the accounting system. Important should do the following: to protect computer equipment, to prevent designated personnel to operate all kinds of illegal computer and financial software to ensure the machine's program and data security; clear that the machine operator to work on the operation of accounting software, content and permissions, the password to strict management of operation, regular replacement of the operator's password ; password is to limit the operating authority, the operator checks the identity of a defense, to manage each person's password, the security of the whole system is essential to have. prevent unauthorized personnel to operate accounting software, accounting personnel to prevent unauthorized use of software; the operator to leave machine should perform the appropriate accounting software command exit, otherwise the defense will lose its role in the password, will give the opportunity to stay independent of personnel to operate; according to the actual situation of units, by hand save on operating records, records of the operator operating time, operation content, and software in the "log management" compared to carrying out log audit.

2. Use of anti-virus software and firewalls to prevent network viruses
According to the survey show that China's network security management and high level of technology, network security technologies and products, such as firewall, Norton, Rising and other anti-virus software has reached a higher level. But the survey results also reflect the existence of our enterprise network security number problem, the more prominent is the use of relatively simple network security products, intrusion detection systems, authentication techniques, encryption technology, penetration is low. Through this survey reflects the spread of worms and other malicious code automatically, experienced hackers, refused to service attack is China's most important network security threats. and strengthen configuration management, timely access to computer information and network security vulnerabilities event information to ensure network security and other technical measures to date is considered the most need. to establish network security monitoring improve network security platform that is the overall level of one of the most important macroeconomic measures.

Links to Research Papers Download http://www.hi138.com system uses a dedicated computer, and try not to engage in accounting related work, to eliminate the financial dedicated gaming software installed on your computer; to avoid using a floppy disk of unknown origin and a variety of illegal copies of software to minimize the number of times using a floppy disk may not use the floppy, then use the first anti-virus; system installed on the best real-time monitoring function is an efficient anti-virus software, the establishment of a reliable safety net. In order to prevent social Lawless elements of the illegal entry into the corporate intranet can be classified according to the different regional networks, set up multi-level firewalls generally fall into two categories, one is the outer firewall to limit external access to the host operating system; another is the application-level firewalls, application systems for the accounting logic of isolation and external access to inter-regional links, limit the outside of the accounting database through the firewall must also install unauthorized access to real-time monitoring function is an efficient anti-virus software.

3. To improve professional skills, strengthen internal controls
We should vigorously strengthen the intensity of training, organizational learning computerized accounting knowledge, accounting staff and improve computer skills and maintain the normal operation of the software to master advanced computer technology, in cultivating talent.

Computerization of accounting, internal control and management to enhance security of computerized accounting system security is the most effective way. Internal control system is defined as an enterprise, production and business activities in order to ensure efficient, orderly, protect assets security and integrity of the development and implementation of control legislation, measures and procedures can be divided into internal accounting control and internal management controls. enterprises in the establishment of a computerized accounting system, business accounting and accounting management of the environment a lot changes in internal control for the enterprise has brought many new and unprecedented problem, the internal control system has had a huge impact, to enable enterprises to some of the internal control system in the new environment seems to fall behind. Therefore, the increase of understanding of internal controls, accounting information system to enhance the security of network management and control content and technology Research, integration and effective use of modern communication and processing of essential security technologies in order to truly ensure the security of computer accounting information systems and reliable, from the source to ensure the authenticity and reliability of accounting information.

Second, the accounting records management process Risk and Prevention
Accounting files in the collection process, the concept of time because the operator is not strong, not on a regular basis to all meetings of the computer system back up data to magnetic media or CD-ROM, not out to save the original computer system or human error once caused by accident or loss of data system is damaged, can not be under the minimum loss in the shortest time to restore the original accounting information, the computerized system does not work in the accounting records in the custody process, the operator often save a single backup, and stored in the computerized system near Once the accident, the consequences would be unthinkable because of lack of necessary record keeping personnel of physical knowledge, do not understand the physical characteristics of magnetic media, will be close to the magnetic field of the backup data is lost.

The correct approach is: According to Treasury Regulations promulgated by the provisions of computerized accounting, computerized accounting units to achieve a new economic activities as they occur, the content through the computerized accounting treatment, and should be backed up every day to double back, the "AB backup Law" for data backup and disk backup file to indicate the time of the formation and operation names of the members, taking care of the citation points to prevent the accident led to the destruction and the overall information system unrecoverable because the disc capacity and strong security, so the backup disk backup disk to make use of the disc away from magnetic fields, should also be checked regularly to copy, prevent the destruction of magnetic media leaving the accounting file is lost, causing irreparable damage The leaders agreed to borrow the accounting files, should strictly carry out the corresponding loan procedures, handling must be stored in magnetic media signature record accounting information on the loan returned, do anti-virus treatment to prevent infection.


References:
[1] Xu Yongbin. Internet-based accounting information system control [J]. Accounting Research, 2000, (8).

[2] Xu Guangcheng. Computer network environment based on accounting information system of internal control. Innovation Research, 2007, (2).

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