On the process of accounting information and management of fraud prevention

Abstract: This article from the Computerized accounting, Information technology fraud in the process of starting, the Chinese and foreign enterprises, the accounting Information of listed companies in the development and management process, the causes of fraud conducted in-depth analysis from financial software selection, leading the accounting Information to improve understanding of the work, strengthen the internal audit department in charge of supervision and external supervision, establish and improve rules and regulations, strengthen the prevention and control and focus on cultivating the accounting personnel to strengthen the accounting and other aspects of professional ethics the process of accounting Information fraud prevention and control measures.

Keywords: accounting Information; accounting fraud; internal control; control measures

Computer technology, communications technology and sensing technology as the representative of modern information technology have come out of the accounting information processing in a wide range of applications, not only to reduce the staff strength of accounting, accounting information to speed up the processing speed, improved accounting efficiency and quality of information, more importantly, it broadens the field of accounting research, deepen the exploration of the meaning of accounting theory and extension at the same time, the accounting practices provide favorable conditions to strengthen internal accounting controls provide a convenient way. But with the rapid development of Computerized accounting career in the Chinese and foreign enterprises, the accounting information of listed companies in the process, the use of Computer accounting system, the objective of the safety defects of the discipline, illegal and criminal activities have also increased, to the enterprise and social cause serious damage. information under the condition of financial fraud and more fraud and fraudulent concealment, then, how to effectively prevent and control is particularly important.


First, accounting information in the process of fraud and major practice

Accounting information in the process of fraud is that certain people in order to achieve the purpose of individual or small groups in the use and management accounting information systems, the use of business convenience or not follow the rules or without permission on the machine operation, accounting computing system sabotage, malicious modification, theft and other intentional acts of violations of accounting ethics.

Accounting information in the process of corrupt practices include: illegal tampering with business data, the economy entered into a Computer before or business data entry process, through fiction, modify, delete accounting data and other means to achieve the purpose of fraud; illegal tampering or financial software applications data files; illegal modification, interception, destruction of the output of the financial statements; other illegal means, such as impersonation, stealing passwords or use the Internet to illegally hacking into the program, take pictures, copy, counterfeit or stolen accounting information using the terminal.


Second, the accounting fraud in the process of information analysis of the causes

(A) financial software itself is not perfect, there are some technical defects
As the various units used in financial software development in different ways, a wide range of information to the accounting fraud to create favorable conditions. On general commercial accounting software, the current market, there are hundreds of different kinds, varying levels of development are not Qi, functional structure and usage vary, the content design and service, there are many problems, especially online trading, online there are still some loopholes in accounting, accounting information likely to cause leakage or financial systems have been attacked and some units of self-developed or commissioned the development of financial software in the system of security and confidentiality is even more inadequate and there are many hidden dangers, such as: the system lacked the necessary encryption source code, easy modification and misuse; financial software system dysfunction, many of which are lack of complete operating logs, permissions confusion, unclear responsibilities and so on.

(B) the process of accounting information system of internal control weaknesses
First, the unit leaders work on lack of knowledge of accounting information and many unit leaders are aware of the accounting information superiority and inevitability, but not very specific information about the process of financial accounting information to work to bring new units way, new problems lack of knowledge, and even some leaders believe that the accounting information is a superficial change, without reform, also used in the past financial management practices and management systems, resulting in a mess of financial work, vulnerability frequent. two is the lack of effective system operation and maintenance management system management system. the accounting department can not do special plane, and financial officers can not properly operate a computer, causing system damage or loss of internal data and affect the normal operation of the accounting information system. Third, the financial unclear division of staff positions, there is no strict licensing system. the implementation of information technology, some traditional checking, computing, storage and other means of internal accounting controls and procedures were replaced by a computer, it should be timely adjusted according to the software requirements and unit needs reset accounting staff positions and privileges, so that a clear division of responsibilities clear, otherwise it will give an opportunity to exploit people with ulterior motives due to weak internal control system, the operator may be ultra vires or unauthorized personnel may computer and Web browsing through all the data files, altered, copied, forged, destroyed critical business data in order to achieve the purpose of fraud, such as general ledger and subsidiary ledgers by the computer according to the audit of accounting documents automatically after the registration and collection, to cancel the manual condition The following reconciliation of the two, etc. And many units do not have time to establish a new matching system of internal control to be bound by this. Fourth, the accounting information file management system is imperfect. information technology, records management under the conditions of accounting has its own special way, should establish a sound management system and adopt new security measures common accounting information is not timely backup, storage, disk accounting records and accounting information is not timely filed, or has been archived incomplete or not timely accounting information to develop appropriate personnel record keeping responsibilities, are likely to result in the accounting file is vandalism and natural damage, and even units of accounting information disclosure.

(C) the financial staff lack knowledge of computer and network
Computerized accounting career to today, accounting, information access and transfer most of the web form, which requires financial officers should not only possess a certain amount of accounting expertise Links to free download http://www.hi138.com knowledge , but also to master the appropriate computer and network knowledge, financial software, maintenance and use of technology and maintenance technology, while the current general accounting staff of financial software applications is not enough means to acquire a thorough and skilled, computer and network technology, lack of knowledge on financial software failures during operation can not be ruled, not for the timely detection of violations, these have been facilitated fraud.

(D) internal audit supervision
Internal audit staff negligence or understanding of the system is not transparent and can not find software problems in operation, so that there are hidden dangers in accounting can not resolve, especially the listed company or group, because a large organization, system complexity, accounting information from frequent and more prone to fraud, mainly reflected in the auditors of the computerized accounting, information technology work itself is not too understanding of the operation of computer systems are not familiar or unfamiliar to the remote auditing and other means, so there's problem can not make the right professional judgments.

(E) financial, tax authorities and other departments in charge of supervision
Now it seems that some of the departments in charge of accounting information and a series of problems caused by lack of effective management. To the tax authorities, for example, is only partially implemented the use of modern means of online or remote tax return, but did not start the Remote monitoring or remote inspection of online transactions, e-commerce and network accounting problems the lack of effective management practices, some units do not detect fraud, timely alerts and warnings.

Third, the process of accounting information fraud prevention measures
Modern information technology in business management, financial management is widely used, to bring more development opportunities to the organization at the same time, the use of ERP systems or computerized accounting information system fraud is bound to increase, even a new guise. Although these fraud means a certain degree of secrecy and there is a higher intelligence, but if we take proper preventive measures, you can play the role of early prevention and control.

(A) the characteristics of units to choose their own financial software
In the purchase of financial software or management software, combined with the unit's own characteristics and relevant national regulations, as more mature development of the market to buy generic commercial software after purchase, should be a period of continuous trial, with particular attention to the system permission settings, initial setup, security and confidentiality of the key factors for system improvement and maintenance, identify problems with the business solution.

(B) improve the organization and leadership of the understanding of the work of accounting information
Financial sector should use all means, explain to the leaders of the unit of financial accounting information to the unit has brought new ways, new ways and new problems, and solutions to these problems and prevention recommendations, so that the leaders of the accounting information to do the implementation of the to know what to actively adjust the management and management thinking.

(C) establish rules and regulations, strengthen the prevention and control
Ministry of Finance of the <<Accounting basic working standards>> that: "to carry out computerized accounting units should be based on operational needs, establish a sound system of personal responsibility, including computerized accounting, computerized accounting operations management system, computer hardware and software and data management systems, computerized accounting records management system, computerized accounting system of internal management. "This requires all units of accounting information in the realization of the process, it should address the professional characteristics, and constantly improve relevant management systems. We must have strict authorization controls, such as through the distribution rights of different people, set a password on the machine by means of the use of system resources to operate and control, computer software developers must be strictly limited operating authority, does not allow software developers have Accounting bookkeeping, modify, treasury and other privileges, etc.; but also a sound system of internal constraints, such as by implementing the principle of segregation of duties within the containment control, business process control and other reasonable division of labor, clear responsibility, mutual restraint, mutual supervision, in order to prevent work errors or intentional fraud and other phenomenon.

In addition, the development of the operational management system, maintenance management system and strengthening the computerized accounting records management to ensure system security, data security, complete and accurate information is essential.

(D) focus on cultivating the accounting personnel to strengthen the accounting professional ethics
Under the condition of the accounting information in order to better play to the accounting management functions, the whole society should strive to develop proficient in modern information technology, accounting management professionals, the "accounting - computer - management" type of compound talents to promote the smooth development of computerized accounting while accounting professionals, professional ethics still needs to be further strengthened. We must have good professional capacity, must also have good professional ethics, is a necessary requirement for modern accounting personnel.

(E) to strengthen auditing and supervision, especially supervision of internal audit
Strengthen auditing and supervision mainly in three aspects: First, the supervision of the accounting information system, which requires auditors to the computerized accounting, information system itself, every aspect of verification, monitoring, and review and assess the legal compliance of its procedures compliance. Second, the auditing organization internal control system is tight, the first time that the system of internal control weaknesses, improve internal control and containment system; third is to improve the professional quality of auditors to strengthen the ability of the malpractice screening, while To speed up the audit of computerized, information technology research, development and application, in order to strengthen the accounting information systems audit and comprehensive regulatory requirements.

(Vi) strengthening external oversight
Full financial, tax authorities and other competent authorities of the supervisory role, the establishment of sustained and effective supervision and management methods, such as tax authorities require companies in tax, while the remote start system, remote inspection, regular or irregular inspection of the financial situation of enterprises This not only reduces the number of onsite inspection, but also does not increase on the basis of existing resources to expand the scope of verification. accounting for e-commerce and network management can also be used periodically check the networking approach, so to grasp, a timely reminder and take preventive measures.

In summary we can see that, to ensure the security of computerized accounting information, accuracy and reliability of the computerized accounting information system resources to be effective protection and use, to prevent crime or fraud and unintentional errors, The first is that within the organization to establish a comprehensive system of internal control of accounting information, authorization system and confidentiality; followed by the use of external oversight power, auxiliary enterprises to improve management; last is to strengthen the overall quality of accounting professionals, serious work to do on a daily basis , bearing in mind the professional ethics as long as this, we can easily get out of a safe and efficient accounting information of the road.

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