In the daily operation of accounting information system, it is necessary to maintain the faults of computer hardware and software. Through the daily maintenance of the system, we can ensure the normal use of the system and improve the correctness of the data. The following is my research on the internal control of accounting information system for you, hoping to help.

With the rapid development of information industry, more and more enterprises implement ERP system management. ERP management system includes production management subsystem, inventory management system, salary management system, fixed assets management system, financial information management subsystem and sales management system. Its financial information management subsystem is the most important part of ERP, including financial accounting and management accounting, and it is the general control of enterprise management. Whether the internal control of accounting information system is perfect or not is directly related to whether the financial information management subsystem can operate normally. Judging from the current situation of developing financial information management system in China, the internal control of most enterprises is still not perfect and can't keep up with the needs of the times. Therefore, strengthening the internal control management of accounting information system is not only the requirement of enterprise internal management, but also an important way to improve enterprise competitiveness and prevent risks.

First, the accounting information system internal control problems

(A) software compatibility is not strong, and internal control is difficult.

At present, there are many financial software, but most of them are developed by professional software companies, and there is a lack of communication between software companies. Different brands of financial software have differences in data structure and programming style, and the data interfaces between different brands of financial software are not uniform, so it is difficult to share data between different systems. At the same time, the hardware configuration and system software environment required by different financial software may be different, which leads to their inconsistent operating requirements in internal control. For example, some financial software requires mandatory backup before year-end closing, while others do not; Some financial software will not leave traces of invalid accounting vouchers in the computer, while others must leave traces.

Poor data security.

At present, the storage format of accounting data is basically an open relational database (such as FOXPRO). If you know this database command operation, you can enter the account database system of financial software and illegally tamper with the data. Even if you set the password and permission to enter the system, you can't actually keep the data absolutely confidential. Strict internal control is conducive to maintaining the security of data.

(C) The daily maintenance of the system is not timely, and there is a lack of accounting compound talents.

In the daily operation of accounting information system, it is necessary to maintain the faults of computer hardware and software. Through the daily maintenance of the system, we can ensure the normal use of the system and improve the correctness of the data. The accountants in China are aging, and they have little computer knowledge. They can only perform general computer operations according to the contents of computerized job training. Once the operating procedures go wrong, they can't correct them in time.

Accounting can't complete high-level computerization work such as daily maintenance, management, computerization organization and implementation, and people who know computers don't understand accounting. In the control of accounting information system, there is an urgent need for compound talents who know both accounting and computers.

(d) Cheating is more likely than manual bookkeeping.

Accounting data under manual conditions are directly recorded on paper, with visible words and symbols, and no matter how we modify them, we will leave traces. Under the computer information system, the financial accounting of enterprises uses electromagnetic media as the carrier of data, and the accounting data is stored on the disk in an unrecognizable form, which makes the accountants lose control of the data. In this case, the reliability of accounting data will be impossible if special internal control is not implemented in the computer system.

Two, how to establish the internal control system of financial accounting under the computer information system.

From the above aspects, it is very necessary to establish and improve a complete internal control system of enterprise financial accounting under the environment of computer information system. Enterprise financial accounting internal control system is an important part of enterprise internal control system. I think the enterprise should establish the internal control system of enterprise financial accounting from the following three aspects on the basis of considering the principle of cost-effectiveness.

(1) Improve the quality of employees in an all-round way.

No matter how advanced the equipment is, people need to use it, so improving the quality of enterprise personnel in an all-round way is the first problem to be solved. There are many solutions. The quickest and easiest way to form a paper is to dismiss a large number of old employees and recruit new employees, but this method is not feasible in most enterprises. I think the better way is to let the old employees change their historical concepts left over for a long time and accept the birth and development of new things. Secondly, recruit some new employees who meet the needs and drive the old employees to learn new skills. In addition, the enterprise itself trains its employees to continuously improve their comprehensive ability.

(2) Design a complete internal control system.

The control function of general financial software itself should be fully used in practice. For example, authority management, using the different division of labor between accounting personnel to set different operating authority, mutual supervision and containment. Operation authority control is preset in the process of software system development, and different operation authorities are set according to different business departments for management and control.

Different management levels or different levels of operating authority should adopt different qualification confirmation methods. The system administrator has the highest management authority, and is responsible for the formulation of the system, the setting of operators, the granting of authority, the setting of operation passwords and other authorities. In order to ensure the effective implementation of these control functions, a complete internal control system of accounting information system must be established, including general control and application control.

1, general control consists of the following aspects:

Organization and management control.

Enterprises should first establish corresponding organizations, such as adding computer information system management departments or personnel. Establish corresponding management systems, such as computer room management system, computer maintenance management system, daily operation management system, voucher audit system, file backup system, etc.

(2) control development.

Effective internal control must first be designed reasonably, even if there are very strict control measures in the implementation process, the implementation is invalid, that is to say, the effectiveness of accounting information system control depends on whether the software development is reasonable to some extent, so it is necessary to strengthen the control of software development. Before developing the system, a detailed feasibility study should be carried out; In the process of system development, internal audit and risk management personnel should participate in the design of system control functions; In the system testing stage, strict testing should be carried out according to the testing standards. Do a good job in the integrated configuration of personnel, equipment and other resources and the safe import of initial data. The old and new systems need to run in parallel for at least three months.

(3) Strengthen the environmental control of accounting information system.

The environmental control of accounting information system is based on hardware environment, and the normal operation of equipment is the basis of accounting data processing. The configuration and quality of equipment directly affect the reliability of data processing results. Therefore, hardware management system is essential, including temperature, anti-theft and other preventive work for the environment where the equipment is located. And regularly check and kill viruses to avoid virus damage to software and hardware and data loss.

(4) Operational control.

Computer contact should establish a password system, and the administrator password should be set and kept by a special person and should not be made public; The passwords of accounting personnel should be set and kept by themselves. Passwords should not be just numbers and letters.

(5) Data storage and retrieval control.

There should be a special person in charge of the CD or disk for storing data, and the storage should be convenient for the call of data. All kinds of disks or disks for storing data can be labeled. The modification or update of data shall be authorized, and those that are not approved or do not meet the approval authority shall not be corrected. Ensure that the modification and update of data have written authorization certificates such as modification notice and update notice to avoid the loss or destruction of important data.

2. Application control includes the following aspects:

(1) data input control.

Data input control should ensure that the input data is authorized and check the accuracy of the input data. At present, most enterprises have made strict regulations on the control of data input, which effectively ensures the accuracy of data input.

(2) Data communication control.

Enterprises should ensure the accuracy and security of data transmission through various technical means. For example, every time data is transmitted, there must be time, date and mark. There should be signs of sending and receiving when transmitting, and positive confirmation information should be fed back when receiving the transmitted data.

(3) Data processing control.

Data processing control mainly includes data processing effectiveness and reliability control. This control is different from manual financial data processing. It is the key to systematize accounting information and input raw data. The input original data is correct, and the processing result will generally not be wrong. In data processing, we should pay attention to the legitimacy of the procedure and ensure the signatures of relevant departments and responsible persons to clarify the responsibilities.

(4) Data output control.

Data output control must first confirm whether the output of data is authorized; Secondly, we should ensure the consistency of output and input data; The third is to evaluate the relevance of the output data, that is, the output data should meet the needs of users.

In a word, enterprises that implement accounting information system should strengthen and improve the internal control of accounting information system, which is related to the quality of enterprise management and directly affects economic benefits. Under the computer information system, it is epochal and special for enterprise financial accounting to establish and improve the internal control system. We should not only learn from foreign experience, but also combine our own actual situation to continuously develop and improve in practice to meet the needs of market competition.

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