Abstract: In order to achieve the established management objectives, enterprises must establish a set of internal control system to ensure the orderly and healthy development of enterprises. After the implementation of computerized accounting in enterprises, the environment of accounting and financial management has changed greatly. Therefore, in the accounting computerization environment, it is necessary to establish a set of internal control system suitable for the accounting computerization system.
[Keywords:] accounting computerization internal control
With the popularization of computer technology, more and more enterprises implement computerized accounting management. After the establishment of computerized accounting system in enterprises, the environment of accounting and financial management has changed greatly: on the one hand, due to the use of computers, the processing speed of accounting data has been accelerated, reducing the errors caused by negligence and calculation errors; On the other hand, it also brings many new problems and challenges to the internal control of enterprises. Therefore, how to give full play to the convenience and efficiency of accounting computerization, make the internal control of enterprises not lag behind the situation in the new environment, ensure the safety of enterprise assets, provide correct information for enterprise management decision-making, create higher benefits, and establish a set of internal control system suitable for accounting computerization system is very important.
(A) changes in internal control of computerized accounting system
1. The form of internal control has changed. The key of internal control lies in the separation of incompatible responsibilities. Computer accounting system, like manual accounting system, can't be handled by one person or one department, but must be undertaken by several people or departments respectively. In computerized accounting system, incompatible positions mainly include system development and system operation positions; Data maintenance and management positions and computer audit positions; Data entry and audit bookkeeping; System software and hardware management positions and system file management positions. In order to prevent fraud or fraud, enterprises should establish a set of internal control system in line with the principle of division of responsibilities, and should also establish a post rotation system. Therefore, the form of internal control has changed from the original system control to system control and program software control.
2. The scope of internal control has changed. Traditional internal control is mainly aimed at transaction processing. The introduction of computer technology has added new contents and new control means to accounting work. Due to the complexity of the establishment and operation of the computerized accounting system, the scope of internal control has also expanded accordingly, including controls that traditional manual systems do not have, such as network system security control, system authority control, program modification control and so on. , as well as on-board accounting information security protection, computer virus protection, computer operation management, system administrator and system maintenance personnel post responsibility system, etc.
3. The data processing mode of internal control has changed. In the traditional manual accounting environment, account summary table, accounting statement, loan trial balance and related financial statement analysis all need manual summary calculation, which makes the workload of financial personnel very heavy and easily leads to calculation errors in the data. Under the computerized accounting environment, it is only necessary to input original data or transfer mechanism vouchers through external systems and make accounting entries under the guidance of computer financial software. After the vouchers are reviewed, posted and confirmed, the computer will automatically print them out, and the work of account summary and loan balance will be automatically completed by the computer. At the same time, accounting statements can be generated on demand, which greatly reduces the workload of financial personnel and avoids mistakes in calculation and summary.