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1、谈会计电算化信息系统的企业内部控制（Internal control of computerized accounting information system）Talking about the internal control of accounting computerized information system,.Txt, two people quarrel, say sorry first, and not admit defeat, and not forgive. He only cares more about the relationship than the other
2、. Internal control of computerized accounting information systemSource: China paper Download Center 10-01-30 09:39:00 author: Hao Han Rong she editor: studa090420Key words computerized accounting, information system, internal controlAbstract: in recent years, with the popularization and application
3、of computer in the accounting field, the accounting information system has evolved from the traditional manual accounting information system to the computerized accounting information system. The accounting computerization has greatly improved the timeliness, accuracy, safety and integrity of accoun
4、ting information, and created favorable conditions for accountants to participate in business decisions. However, while giving full play to its advantages, it also brings some influence to the internal control system of enterprises. Therefore, strengthening the internal control of the accounting inf
5、ormation system, and constantly exploring the internal control measures and methods suitable for the computerized accounting information system have become the most important problems to be solved in the current enterprise accounting informatization.The internal control system is a unit in order to
6、complete the unit of economic activity, protect the security of goods on the market, a series of control functions and methods of accounting information authenticity and integrity of financial activities and the legitimacy of the measures, procedures and standardized, systematic, to make a close a c
7、omplete system.I. risk analysis of computerized accountingAfter accounting computerization, because of the characteristics of the accounting information system, it increases the inherent risk. Because in manual accounting, in order to change the accounting data, we must change the relevant accountin
8、g documents, journal, subsidiary ledger, general ledger and accounting statements at the same time. On the one hand, the workload is relatively large, on the other hand, it will leave relevant traces on the relevant paper storage medium, so it is impossible to change the accounting information. In t
9、he computerized accounting system, only need to input the original certificate or voucher, the system will automatically generate vouchers according to the original voucher entry, and vouchers for further processing to generate accounting books and accounting statements.1 、 risks in development and
10、designIn the development process of application software, the development personnel problem is not very comprehensive, resulting in some cases in the practical work and not easy to match, small errors, giving criminals an opportunity to exploit, criminals are using this void, for criminal activities
11、 using technology and intelligent technology means.2, business operations are not standardized and risk caused by dereliction of dutyEnterprises use modern management tools instead of outdated, backward and tedious manual accounting. However, there are no changes in the ideas of enterprise managers,
12、 and strict and scientific management often only stays in the form. Therefore, criminals use the weak link, internal prevention system at risk, the legal status, misuse or misappropriation of the password for unauthorized operation, so as to achieve the purpose of misappropriation of corporate prope
13、rty.3, computer maintenance improper lead to riskIn the era of computerized rapid development, accounting accounts, currency, cash, information storage, file transfer, etc., have become electronic documents stored in the computer, through the network for transmission. Because the accounting informat
14、ion storage electromagnetic, computerized accounting information stored in the form of electromagnetic signal in magnetic medium, is invisible to the eye, it is easy to be removed or tampered with and without a trace, often make the application personnel and maintenance personnel neglect potential d
15、anger.4, the risk of disaster can not be controlledA malfunction caused by an abnormal program; an auxiliary medium (such as a disk) that stores data; partially or completely destroyed. And some criminals deliberately manufacture computer viruses, malicious attacks, intrusion into the system, interf
16、erence, damage to the system settings, damage to the normal implementation of the program and data integrity.Two, the content of the internal control system of computerized accounting systemBecause of the change of control method and object, the original internal control system of enterprise cant meet the requirement of computerized accounting system. Therefore, it is urgent to perfect the internal control system of enterpris
