Computerized Accounting Information System Exploration and Practice of Internal Control

[Abstract] With the popularity of electronic accounting and in-depth, accounting Information system of internal control issues more and more attention, for the accounting Information system of internal control problems, the paper on the full accounting Information system of internal control made on the basis of Computerized accounting Information system of internal control policies.

[Keywords:] Computerized accounting Information system of internal control

With the Development of Computers, Computer data processing technology has been widely used in the accounting field. Computerization of accounting has become an inevitable trend in the full realization of the Ministry of Finance according to the process of Economic Development and the demand for information made to China in 2010 to make 80% basic units to achieve computerized accounting. But with the popularity of computerized and in-depth work, the computer system of fraud cases have occurred, mainly on the traditional manual computerized accounting information system brought about a series of internal control effect. This requires us to adapt to the characteristics of computerization in the computerized environment, the establishment of strong internal controls to ensure system safety and reliability. This paper focuses on computerized accounting information system of internal control problems and strategy Research.

First, the computerized accounting information system of internal control
Internal control including internal management controls and internal accounting controls. Computerized accounting information system of internal control is a special form of internal accounting controls. Computer technology applications in the accounting field, on the one hand has brought huge benefits, but also to internal control has brought new problems and challenges. As information processing tools, operating procedures, differences in computerized accounting information system of internal control to bring the following main points of: the focus of internal control from the simple to the people into the control of human, machine to common control; internal control system in the form of control has been changed from the original system of control and joint control software, part of the transaction almost no "traces" of magnetic data storage media is the media and so on. which losses caused by the case of out of control while increasing the internal control to bring some degree of difficulty.

Second, computerized accounting information system to achieve the purpose of internal control
Internal control is a unit in order to ensure the effective conduct of operational activities to protect the security and integrity of the assets, prevent, detect and correct errors and fraud, to ensure that accounting information is true, legitimate and complete the Development and implementation of policies and procedures. Computerized accounting information The purpose of the internal control system, including the following:
�� maintain security and integrity of corporate assets. Any business has its own assets, without some measures to protect, then the waste, corruption and other acts of theft, leaving the assets have suffered losses. To establish certain internal control system, to take the necessary measures is to prevent the loss of corporate assets.

�� ensure that the accounting information is accurate, complete and reliable. Accounting information is the state of Economic activity in response to corporate data, which includes a variety of accounting records, books, accounting statements and so on. Accounting information must be accurate and reliable, not only for the relevant departments outside the enterprise need, but also to improve the internal management needs. create a proper internal control system to ensure accurate and reliable accounting information, thus improving the accuracy of management decision-making.

�� effective assessment, evaluation of job performance of various departments. In developing the necessary internal control system, a clear division of responsibilities will not only help companies implement the principles and policies, but also for the assessment and evaluation of enterprises, and even every worker provide a basis for job performance.

�� to promote Economic efficiency. According to the overall business objectives of the computerized accounting information system to establish internal control system, the ultimate goal is to promote the rationalization of business management, improve management, increase Economic efficiency.

�� to ensure the legitimacy of corporate finance activities. Any financial activities of an enterprise must comply with national policies and regulations to establish appropriate internal control system to ensure the legitimacy of corporate finance activities to reduce or eliminate a variety of enterprise illegal operation.

Third, the computerized accounting information system of internal control problems
�� leadership is not enough emphasis. Now, many units to carry out the work of a computerized accounting major obstacle is the lack of understanding led to the computerization and the old concept. It is understood that the leadership of some units, as the computerized accounting as a fashion The decoration and furnishings, only to meet the accounting class or assess what the needs of advanced cosmetic, completely ignoring its administrative functions and improve the effectiveness of the role; some of the unit leadership satisfied with the existing manual accounting methods and advanced technologies of computer lack of confidence that the computer or the letter, however, are unreliable, but I do not know when it will be problems, not dealing with a problem; the leadership of some units to hold the first and so on, take a look at the psychological, that the first computerized accounting for others do so we are again on the follow. These ideas and knowledge has greatly restricted the Development of computerized accounting of enterprises.

2. The overall quality of the partial end of accounting practitioners. Accounting break the corporate finance department of the existing organization structure, financial sector workers, about being laid off or job transfer, and opposed the implementation of computerization, and not active learning, active acceptance, makes computerized difficult to carry out the work within the Finance Division. And once the computerized and manual operation of the system does not match, or the test run goes wrong, immediately to attacks on the computerization itself, but not help solve the problem.

3. General Accounting software security controls perfect. Computerized accounting software quality is the basis of accounting determines the quality of work computerization. Businesses use general (commercial) there are many accounting software problems and inadequate.

�� inadequate management of computerized accounting basis. Ministry of Finance requires a computer account of units needed to replace manual has a complete computerized management system, but the companies did not achieve the required after the Development of computerization, including a strict hands-on management system, hardware, software, management systems and content management system accounting files clear, documented internal control system. on the computerization of the internal management is still under way to hand the management accounting system using the original manual of the financial system, so that the basic management is lagging behind.

�� Computerized Accounting Internal Audit Authority is not in place. Internal audit is an important measure of internal control. Internal audit staff should computerized accounting system, management and control system Research and evaluation, pointing out its weaknesses, give them advice, led by trial units to strengthen the management of computerized accounting systems and controls, however, companies computerized accounting system for lack of an effective system of internal audit and supervision; businesses lack professional quality internal audit staff is not familiar with the characteristics of computerized accounting systems and risk do not understand the computerized accounting system of internal control should also not familiar with how to audit computerized accounting systems, resulting in computerized accounting system has not been an effective internal audit oversight.

Links to Research Papers Download http://www.hi138.com four computerized accounting information system of internal control policies
Computerized accounting information system for internal control problems, I think mainly the following aspects of the work.

�� strengthen leadership emphasis. Computerized accounting information system development and development of the necessary approval by the leadership and authority, because leadership is a unit of decision-makers, there is no leadership support, computerized accounting systems development and development to difficult to implement. only personally take the leadership to co-ordinate the planning, careful arrangements to ensure that the necessary funds for the effective coordination of all aspects of the unit work together to do computerized accounting, computerized work can make a concerted manner smoothly.

�� improve the quality of accounting personnel. Computerized accounting information system will be in the development phase of the system related to the use of personnel training to improve use of staff awareness and understanding of the system to reduce the system run the risk of error. Training operation of the system is not only training, but also allowed to understand the system put into operation after the new internal control system, computerized accounting information system is running a new certificate after the transfer process, computerized accounting information quality of accounting information provided The prospects for further use and analysis, etc., and continuously improve the quality of accounting personnel.

�� accounting information system security controls. Is the use of a variety of ways to protect data and computer programs to prevent data leakage, altered or destroyed, including: hardware security control; software security controls; network security control; virus prevention and control .

�� functions of the control. Is to establish a complete set of enterprise internal control system in order to strengthen and improve the accounting information systems in various departments and personnel involved in the management and control. Functions of the control include: organization structure; the division of responsibility;-on management; file management; equipment management.

�� operation control. The operation of computerized accounting system is computerized accounting major work, operation control, including: business happening control; data input control; data communication control; data processing control; data output control; control, data storage and retrieval .

�� internal audit controls. Internal audit of internal control is an important component of the system, but also to strengthen the internal control is an effective means to some extent be understood as the internal audit of internal accounting controls to control, on aspects of internal accounting controls inspection, monitoring, evaluation is done by internal audit. in the computerized accounting system, due to a "human" dialogue of the special form, and thus a higher internal audit, more stringent requirements. including internal audit : conduct regular audits of accounting documents; review of the machine data and the consistency of written information; way to preserve the security of monitoring data, legitimacy; on the part of the review system to prevent loopholes; inspection and supervision of internal accounting control system is established and implementation.

In short, any internal control total there are certain risks, can not completely rely on. IT technology development, and promote the accounting information system network, the process at the same time, computerized accounting information system could become enterprise resource management information system components, the new situation, how to establish a sound internal control system of computerized accounting information system will be for us an eternal subject, yet we continue to study and explore.


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