Computer based Accounting Information System Envir

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Computer based Accounting Information System Environment Innovation Internal Control

Abstract With the rapid development and popularization of Internet applications, Internet-based accounting information system computer has become the inevitable trend of development, the face of the Internet system openness, sharing, dispersion characteristics, to the computer system of internal control of accounting information brought new problems and challenges. Therefore, how to establish effective internal accounting information system computer control system to prevent computer network environment the risk of a new accounting information system is very necessary. This paper on the computer network environment of the internal control system accounting information system problems and risks in-depth analysis of the network environment, risk prevention and innovative computer system of internal control of accounting information system countermeasures. Key words Internet computer accounting information system of internal control With the rapid development of Internet technology and its application in accounting, so that the original stand-alone system (or LAN) environment, the accounting information system out of the local self-enclosed system, and internal and external information, openness, sharing and so on. However, in a networked environment, a large number of accounting information is transmitted over the network, so that network information is likely to be illegal to intercept elements or people with ulterior motives, stolen, or tampered with; even if the information is also generated internally by the invasion, which would cause significant losses to the enterprise,[link widoczny dla zalogowanych], therefore, difficult to ensure the authenticity and integrity of accounting information, accounting information systems to raise serious security challenges. We must be based on the characteristics of the Internet system to reconsider the accounting information system design and control system, the internal control system of Innovation. One of the Internet on a computer accounting information system of internal control Internet-based computer information system, the network system of open, decentralized, data sharing and other aspects much more than any previous type of system greatly changed in the past the application of accounting information system computer model, extends the system operating environment, which greatly changed in the past the contents of the computer system and method of internal control. At the same time to the computer system of internal control of accounting information brought new problems, should arouse our attention. Here we have the characteristics of the system according to the Internet to analyze computer network environment of internal control of accounting information systems and new problems: 1. Open network systems makes computer information system of accounting difficult to avoid unlawful interference with an open network environment, placed in the environment, the information on the various servers are, in theory, can be accessed, unless they physically disconnected from the network environment. Therefore, the network accounting information system is difficult to completely avoid the intrusion of illegal visitors. Will cause great damage to the unit. To this end, enterprises need according to the latest developments in network technology, periodic assessment of system security and internal control, efforts to bring new technologies to the system to minimize the risk. 2. The popularity of e-commerce, will bring unprecedented challenges to the internal control With the rapid development of Internet, online transactions become more common, e-commerce will gradually spread. E-commerce on the one hand greatly improves the efficiency of business activities, giving enterprises the boundless vitality, on the other hand to the computer system of internal control of accounting information has also brought new challenges. Documents on electronic commerce, electronic money, Internet banking and online billing and so on, although they may be speeding up capital turnover rate, but to the computer accounting information system will be unprecedented risks, which will network computer accounting information system Internal control is extremely difficult to bring and unprecedented challenges. Computerized accounting information system of internal control system will therefore have to undergo profound changes. 3. Expanded the scope of internal control, computer control of the accounting system more difficult to in a networked environment, the Internet system openness, sharing, dispersion characteristics, the accounting treatment of the data break the original closed system environment, and the establishment and operation of the system complexity, requires corresponding expansion of the scope of internal control extends to the whole network system. If the control of network security, system permissions control, computer virus prevention and control, process control systems development, data coding and the call control and modify the program control, thus increasing the difficulty of internal control. 4. Internal control procedures, increased the control of computerized accounting information systems risk in the network environment, the computer accounting information system depends largely on the accounting information systems applications running quality. Once these applications there is a serious BUG or malicious After all, accountants limited knowledge of computer expertise, it is difficult to detect these vulnerabilities. Accounting information system to increase the computer's control risk. Second, the network accounting information system under the control of a computer risk analysis distributed system of the Internet, open features, and the original focus on accounting information system, the computer closed compared to the computer's internal accounting information system control has brought new problems and challenges, the system security issues become more prominent.Physical risk. Are there any computer system failures caused by operational, hardware, software, failure of the network itself cause the system to the risk of data loss or even paralysis. Physical risks include: (1) inappropriate matching computer network system hardware, resulting in disruption network functioning; (2) network environment, power and other undesirable direct impact on network reliability; (3) network operating system and accounting software installation, poor maintenance; (4) network management system is not perfect and so on. 2. Accounting information confidentiality and integrity of the damage risk. Mainly refers to the internal staff of the accounting data, unauthorized access, alteration, disclosure and destruction of such risks. The biggest network security risks still come from within the organization. Therefore, internal control is still based on the control of Internet based accounting information system. Thanks to the Internet / Intranet particularity of the structure itself, its internal control far beyond the scope of previous computer systems, has extended to the accounting in-house staff on internal control across the enterprise. 3. System operation risk. Accounting information system in a computer running under the network environment, system control open the door to face the risk of system operation may be disrupted at any time and interference, such as human factors have led to the illegal occupation of network resources, cutting or blocking network traffic caused by computer viruses, network paralysis and non-human factors of disasters and accidents, the system deadlocks, etc., affecting the normal operation of computerized accounting information system. 4. Network environment open increasing the risk of distortion of accounting information. Network technology in the financial software application on the computer system of accounting information will be revolutionary. But the network environment, the characteristics of openness, which gives the internal control of accounting information systems brought many new problems. If the network environment, the diversity of sources of information, audit trail may lead to disorder; a lot of accounting information transmitted through the network communication lines, may be illegal to intercept, steal or tamper with; network computer accounting information systems suffer from a In short, the network environment open and dynamic, increasing the risk of distortion of accounting information, increasing the difficulty of computer accounting internal controls. Third, the network environment, computer accounting information system of internal control systems of innovation with computer technology and network communication technology in computer applications of accounting information system, is dramatically changing the non-network environment, the accounting information system work, accounting information systems to the computer has brought new opportunities and challenges, but also to the computer system of internal control of accounting information has brought many new problems and new risks, making the computer information systems organization and management accounting control system development and maintenance system, computer operating systems, hardware and software control, security control, system document control, computer control of processing and data files change. The original face of the new accounting information system environment, the internal control system has been unable to meet the new requirements, therefore, innovation and improvement of computerized accounting information system of internal control system has become essential. For this effect, combined with the advantages and features of the Internet, we discuss the main aspects of computer accounting information system and improvement of internal control system: (a) establish a scientific term for accounting information system risk control mechanism, and strengthen risk awareness We have analyzed the Internet to the computer in front of the accounting information system and the various possible risk, we should establish the appropriate risk control mechanism, so be prepared for. Here mainly refers to the risk prevention, early warning mechanism: 1. Should establish a risk assessment index system of signals and for possible technical risk and management risk. Establish a risk early warning indicators, accounting information systems to install the computer equivalent of a risk warning system that can discover and evaluate emerging risks; 2. Should run a sound system of risk control. After receipt of warning signals should take timely measures to prevent risks from occurring. This is a computer information system is running a Establishment of rapid response sector risk management, to help enterprises to rapidly respond to the accident and the fault, the accident and failure to minimize the damage, and through analysis of the events that have been made to monitor such events, to further The role of risk prevention. (B) the development and refinement of computerized accounting information systems organization and management control of the corresponding computer network environment based on accounting information system is a distributed processing architecture, the original accounting bodies must be adjusted accordingly, To increase the network management and monitoring of the positions, accounting information system jobs to be a clear division of responsibilities and development of post responsibility system for all categories of personnel, some of the posts should be authorized and controlled with a password. This will effectively prevent password leakage, illegal operations and unauthorized operating systems. Accounting information system design, development and maintenance work of the position set to be isolated. The information systems design, development, testing, operation and maintenance personnel needed by different commitment to prevent the information system itself is not malicious, leaving operational technical loopholes to ensure the information system designed to run normally; other , the independence and expertise needed to configure the information system design, development and maintenance work of supervisory staff. In the network environment, the information transmission process in the network security stake, so need to set up a dedicated network management and monitoring staff. However, network management and monitoring staff also independent of the information system design, development, testing, operation and maintenance work and accounting, internal audit work.

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