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Talk about how to strengthen the internal control system of computerized accounting

Internal control including internal management controls and internal accounting controls. Accounting internal control is a special form of internal accounting controls. Recently, the Ministry of Finance issued the the effective implementation of control. As IT is based on Internet technology, especially as the representative of the development and application of network technologies, further to the deep-level computerized accounting development, these changes will undoubtedly bring huge benefits companies, but also to bring a new internal control The problems and challenges. One computerized accounting presented to the new internal control requirements 1, to ensure the accuracy of the original data operation is computerized accounting for internal control of the new requirements . In the computerized accounting, computer output data is in the program under the control of the input data source is automatically processed and stored on magnetic media. All accounting, analysis and preparation of financial statements, etc. are under the control of the computer program automatically. However, the original computer data must be reviewed in advance by hand and entered into the computer, once the raw data in the input error, the computer does not recognize, will carry the wrong variety of computing work. Thus the accuracy of automated data processing, data entry is totally dependent on the accuracy of the original, because of the inherent weakness of the computerized accounting, so a number of new internal control specific requirements: All data processing methods and processes must be standardized, and maintain accuracy and relative stability, the quality of accounting information in order to ensure the authenticity, integrity and accuracy. 2, the control operator function is computerized accounting of the proposed new internal control requirements of the two. Authorization, approval control is a common, basic internal control. In a manual accounting system, for an economy to go through every aspect of the business of certain personnel have the appropriate permissions to review and signature. However, computerized accounting, the functions of the division has undergone tremendous changes. Because business processes are all dominated by the computerized system,[link widoczny dla zalogowanych], and thus knowledge of computerized accounting functions and duties of a high concentration leads to the concentration, in particular, the functions of accountants from the accounting model began to shift to managed. Some people can engage in data input, output and can be responsible for data submitted. Therefore, if you do not strengthen internal controls, will make some of the computer operator directly in the program and database used to modify, manipulate the results, increasing the risk of errors and fraud. 3, to avoid the accounting records of paperless and computer invisible risks, internal control is a computerized accounting of the new requirements of the three. In manual mode, the information to account, card, table, etc. is stored in a different paper, and add, delete, modify the accounting documents or accounting records are available from their own handwriting and clearly define the responsibilities on the seal. However, after the implementation of the computerized accounting, tangible record of the more traditional manual accounting systems greatly reduced, documents, economic and business transactions such as notes and books are mostly dependent on the computer before entry, read or query. After the implementation of the computerized accounting, data carrier is different. Information from the data and programs, and from the outset in a variety of magnetic storage media. Some of the business or the results may not be printed, and only rely on computer to read the data. If the lack of proper internal control, then the unauthorized change significantly increased the likelihood of the data and the data changes can not leave any traces after. Also vulnerable to damage the magnetic media, and there is risk of loss or damage. Therefore, the accounting records management accounting computerized form of a higher demand. Not only to save paper at the accounting data, and want to save, take good care of magnetic media stored in a variety of accounting data and computer programs, and system operation in the preparation of the development of various documents and other accounting information. Second, strengthen internal control of computerized accounting system under a strict internal control system computerized accounting information is true and reliable guarantee. Internal control system requires dealing with a person not only to economic and business linkages, but also mutual restraint. In addition, strict internal control system helps to prevent violations from occurring. Accounting practice at home and abroad that deal with the computer itself is almost zero error, but caused by human error and fraud on the rise, and the event of fraud, the loss is huge. Therefore, strict internal control system is necessary. China carried out the current status of computerized accounting applications, most of the applications still remain in the general level. People responsibilities for personnel, data backup and storage, use and maintenance of hardware and software aspects of importance is often lack of knowledge. Therefore, strengthening internal management, improve the level of computerization is to establish the scientific management of the inherent requirements of a modern enterprise system, improve the competitiveness of enterprises is an important way. Strengthen the internal control of computerized accounting practices may be as follows: 1, strengthen the operational control procedures. This control is made for the new computerized accounting one of the requirements. In order to ensure the quality of information processing, reduce the probability of errors and accidents should be established on the machine codes and operating procedures of the approach, which is a concrete manifestation of institutionalized operational control. Code of Practice on the machine is mainly working in the computer room by the general provisions. Practice is for a computer business process of the concrete steps and specific requirements, including the various operating commands, instructions for use of equipment and the handling of extraordinary circumstances. The major contents include: (1) unrelated persons can not enter the engine room operations; (2) various input data are required to undergo strict examination and approval and has a full, true original documents; (3) data entry clerks have a question on the input data should be checked in time, can not arbitrarily change; (4) room staff could not provide to any person without any information and data; (5) No external floppy disk into the computer room; (6) input the wrong place, the need to functions provided by the system be corrected, such as the development of supplementary registration certificate or a negative impulse is to be corrected; (7) is turned on, the operator can not leave work without permission is Yang; ( Cool

to do a good job at backing up data, but also a weekly backup, monthly backup. Of course, these systems are not static, you must also change as the company constantly revised and improved. Only through complete detailed system can reduce the occurrence of errors, from the source to ensure the authenticity and reliability of accounting information.

2, strengthening the personnel functions of the control. Accounting knowledge and function as the relative concentration, we need to develop appropriate organizational and management control, a clear division of responsibilities and strengthen the organization and control. The so-called organizational control, the system is the separation of incompatible duties, the categories of personnel in the system of division of labor between, and the corresponding management regulations accompanying. The aim is to audit through the establishment of a mutual, mutual supervision and mutual restraint mechanism to protect the accounting information is true, reliable, and reduce the possibility of error and fraud. The first is the division of responsibilities departments and user departments will be computerized separation of duties. Generate raw data that the user departments or personnel departments. In this division of responsibilities between the two objective is to keep as much as possible incompatible functions (such as business licensing, implementation, maintenance and records) of the separation, and separation of duties within the department computerized. Through the internal division of responsibilities in order to remedy the lack of centralized functions incompatible. Computerized accounting, in order to control the functions of the operator, also based on different software systems support the division of functions, which play each other the right to restrict the various departments, the role of mutual balance. General business software such as control of the company's local area network is mainly composed of servers, PC machines, POS machines, commercial enterprises can combine its own characteristics, according to ORACLE8 database and the adoption of good security mechanism for access control, password control features, the formation of the SUN ORACLE8 server database system running on the network-centric system, commonly known as the In operation, Back through the products they import, sale, transfer, storage in all aspects. Purchase link for input from business registration, and then reviewed by the Finance Ministry are recorded; sales are single-product management, POS cash register machine by the input, the computer end of the month aggregated to produce various reports for the Ministry of Finance recorded use. Which reflects the various departments of mutual checks and mutual supervision. 3, to enhance system security controls. This control is to ensure the safe operation of computer systems, to avoid the external environmental factors cause the system error hidden dangers. It includes: access control and environmental protection, safety control. Access control is to prevent an unauthorized person to use the system without the resources to ensure the accuracy of the resource. The main control measures include: (1) establishing internal operating systems, computer operations personnel to operate against non-company computers; (2) set the operating authority limits; (3) the identity of the operator password control; (4) data storage and processing phase isolation; (5) Set the log control access and operation. Environmental protection is to minimize the computer failure caused by external factors to ensure the normal operation of the machine. Including: computer room environment, equipped with protective equipment and safety supply system installation. For example, specialized computer room should be a separate power supply system, and from time to time check the power, ground safety and other measures to ensure the safety of room environment. With the rapid development of network technology, the company should strengthen the control of network security, set up network security indicators, including data confidentiality, access control, identification, etc., and the specific conditions for the company to develop appropriate technologies to protect the system . 4, to strengthen the internal audit. Both company internal audit, internal control systems important part, but also to strengthen the system of internal accounting supervision arrangements. In the accounting, because the I believe that internal audit must include the following: (1) regular auditing of accounting documents, computerized accounting accounting treatment is correct, whether in accordance with consistent with the internal control system, whether the specification complete credentials Annex; (2) review data and written information machine consistency, such as viewing the contents of books, so off the table correspond to the defective or incorrect statements of treatment should be timely adjusted ; (3) The way to preserve the security of monitoring data, legitimacy, to prevent unauthorized modification of the phenomenon of historical data; (4) to review various aspects of system operation, to prevent loopholes. With the rapid development of electronic technology and the popularity of the use of computerized information systems, internal accounting control system of the new problems and new issues will continue to appear. Its in-depth study, will form a new accounting theory and methods, and the new set of accounting theory and methods, but also make computerized accounting in the new basis for further improvement and development, but also makes the computerized accounting environment of the internal control system to constantly adjust and improve, truly ensuring the reliability and authenticity of accounting data to improve the economic efficiency of enterprises.