What Is The Internal Control System Of Network Accounting?

The accounting business is increasing and the computation is more complicated. The traditional stand-alone and local area network technology is not completely competent.

In order to adapt to this change and make better use of the advantages brought by the Internet, various new accounting and management modes of network accounting emerge as the times require.

The emergence and development of network accounting improve the adequacy of accounting, change the carrier of accounting information and information storage mode, speed up the timeliness of information processing, disclosure and use, enhance the sharing of information, and thus have the incomparable advantages of traditional accounting. At the same time, internal control under the network accounting system has changed from all aspects.

First, the change of internal control under the network accounting system.

(1) from a single system control to procedural control and system control.

Some internal control under manual operation, such as compiling subject, voucher summary, general ledger and subsidiary ledger check, are gradually or completely weakened in network accounting. There is no need for existence. Some of its internal control functions are pferred from single machine to network after accounting network, such as credential input, audit and so on.

Therefore, internal control is also changed from single system control to procedural control and system control.

(two) the network accounting system has changed.

The form.

In the network accounting system, the accounting and financial business processing methods and processing procedures have undergone great changes. The forms of accounting vouchers and statements, storage methods and storage media of accounting information have also undergone great changes.

In the past, all kinds of original vouchers, which reflected the accounting and financial process, were reduced or even disappeared as the basic accounting information. In the past, a considerable part of the necessary checks and audits carried out in the accounting process had been automatically completed by the computer.

Therefore, the internal control system of the network accounting system is very different from the manual accounting system and the internal control system of the computerized accounting system. The key point of control is changed from the control of people to the control of people and machine.

(three) network accounting has changed the environment of accounting.

After accounting and financial data is processed by the network accounting system, the environment of accounting has undergone great changes. The accounting department has been composed of financial and accounting professionals, composed of financial and accounting professionals and computer data processing administrators and computer experts.

The processing and storage of accounting information are concentrated in the network. A large number of different accounting businesses are intersecting together, and information resources sharing, financial information is complex and cross speed is speeding up. Some of the traditional accounting systems have failed to control their functions and powers. The original error correction control implemented by checking each other between books has disappeared. The internal control is facing the risk of failure.

Therefore, in order to ensure the safety and integrity of the assets and materials of enterprises and ensure the correctness and reliability of the accounting system to reflect the economic activities of enterprises, it is more important to establish and perfect the internal control system of enterprises.

Therefore, strengthening the internal control of the network accounting system is the basis for further enhancing the advantages of network accounting. It is also the top priority for enterprises to smoothly carry out and implement network accounting in the new situation.

Then, how to strengthen the internal control of network accounting? Personally, I think the following measures should be taken.

(1) establish a comprehensive and standardized accounting basic management system.

Under the new situation of network accounting, accounting basic work mainly refers to whether the network accounting system is sound, whether the accounting rules are standardized, whether the basic data is accurate and complete, whether the network security level meets the requirements, whether the man-machine mutual control is truly implemented, which is an important guarantee for the internal control of network accounting.

In particular, it is necessary to strengthen the construction of internal rules and regulations in the system. In the network accounting system, financial data processing is easy to tamper with and not easy to leave traces.

Sound management system, function segmentation system, authorized control system, and man-machine mutual control system are the foundation for ensuring the safe operation of the financial system.

(two) responsibilities are clear.

Network accounting must be applied to the financial department.

We should make corresponding adjustments, and divide the two posts into operation and monitoring. Apart from setting up database administrators, accounting data collectors, data auditors, special network supervisors should also be set up.

The operation password must be set up to achieve reasonable division of labor, mutual restriction and mutual supervision, so as to prevent accidents.

The author has learned that the financial data of railway enterprises are centralized, and the financial data of all stations and stations under the railway bureau are centralized in the financial department of the Bureau, that is, the database is installed in the server of the Bureau's finance department, and the clients of the financial processing procedures are installed at the stations, and the financial personnel are responsible for the input of the original financial documents.

(three) safety control.

Accountants should make sure that safety requirements for computer hardware, software, data files, data pmission, input and output data and personnel are worked out.

We should improve the security and defense ability of the network system, and block the illegal visitors such as hackers from outside the intranet so as to protect the internal information.

At present, in the practical application, the financial system and the large state-owned enterprises have their own private networks. For example, the railway enterprises stipulate that except for special jobs (such as tax related posts), the Internet is prohibited. The tax related computers in the finance department need to connect to the external network, which must be used exclusively for the special purpose aircraft, and must be isolated from the internal network by means of technology. The virtual server is specially designed in the financial processing software, which has played a certain role in security protection.

(four) improve and strengthen the soft and hard strength of network accounting security.

The so-called soft power refers to constantly improving the quality of internal accountants, especially organizing network security and information security training, such as hacker attack prevention and port scanning, worm, mail, U disk virus analysis and preventive strategies.

It also needs to have a certain ability of business management and management, and to train a group of compound accountants who know both accounting and auditing business, and are proficient in computer application technology and electronic pactions.

The so-called hard power is to continuously strengthen the technical input and construction use of equipment safety hardware, and advocate and encourage the use of network security equipment designated or approved by the relevant state departments.

In the network accounting system, the hardware matching of the computer must be able to meet the needs of the actual work and the expansion of the network in the future.

The computer must have a security early warning system, that is, real-time search for data flow with network attack characteristics and violation of network security policy, blocking illegal network connections, and further tracking the host involved in the event, thus forming a continuous improvement mode combining vulnerability detection with real-time monitoring.

(five) increase the intensity of internal audit.

Internal audit is one of the important means to ensure the effective implementation of the internal control system, and internal audit is needed from all stages of system development to daily operation.

In the daily operation stage, the internal auditors should check the implementation of the system, and also be responsible for the evaluation and verification of the preservation of the business process records, report generation and environmental safety and related control, and test the system procedures with network technology to check whether the business process is correct and reliable.

In addition, internal auditors should strictly control the accounting information generated by computers, such as reports and other forms, so as to ensure their reliability and accuracy.

In practical application, the railway enterprises have designed special audit software to analyze the database, monitor the large amount of funds and check the reasonableness of the exchange of funds.

(six) strengthen the formulation of accounting archives management system.

Whether accounting information is safe or not is directly related to the scientific nature of enterprise management and other elements (system resources, funds, property and materials) security. It is the key to secure e-commerce pactions, the core of network accounting security, and the security guarantee of accounting supervision.

Therefore, archives management should be strengthened.

For example, the carrier for accounting data should be stored in containers for moisture-proof and antimagnetic.

It is also necessary to scientifically stipulate the relevant authority of accounting archives. For example, it is necessary to inquire about the accounting records of previous years.

We should ensure the safety and integrity of accounting files. For example, the books printed by computers should be bookbinding in accordance with the relevant provisions of the full-text files.

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