What are the characteristics of internal control under the computerized accounting information syste

While improving the utilization rate of information resources, it also brings greater risks to the accounting information system.

First of all, due to the information technology accounting information processing and storage methods, the risk of financial information distortion and loss. Due to the centralization of the accounting information system on the processing of financial accounting data, it leads to the recurrence of errors; increased risk of financial information due to the unified processing and storage of financial information; Due to the lack of intelligence of financial processing software, it is impossible to identify unreasonable business. Secondly, due to the weakening of the authorization system by the information accounting information system, the weakening of the organization's control ability is weakened.

Countermeasures: Actively prevent the risk of distortion of accounting information. Strengthen the operational control of the accounting information system, the control of system development and internal audit.

The operation control of the system mainly refers to the formulation and implementation of various operating standards, the main content of which is to improve the management system of the computer room, standardize the qualification verification of the personnel on the machine, and establish the log of the personnel on the computer of the system.

The application control of accounting information system can be divided into three aspects: "input control", "processing and storage control" and "output control".

1. Input control.

Input is the main information entrance of the accounting information system, but also the main link of error, only the input of correct and effective data, in order to ensure that the final result of the system processing is correct, therefore, we must strictly control the quality of data input, to ensure that the unapproved business can not enter the system, dust shirt to ensure that the approved business without omission, complete and accurate input into the system, to ensure that the wrong data rejected by the Department of Kailu can be re-entered into the system after correction.

2. Processing and storage control.

Processing control is a control implemented to ensure that data is processed correctly and completely in accordance with pre-defined procedures, within the limits of lawful authority. Such as data verification, accounting, calculation, classification, summarization, access, error correction, etc. The purpose of various controls in the process of data processing is generally carried out by self-monitoring through pre-programmed computer programs, and its purpose is to prevent the system from incorrectly handling errors such as invocation sequences, calculation errors, and the use of wrong files or records, so as to ensure the correctness and reliability of data processing.

3. Output control.

The output of the results of data processing in the information system mainly includes screen display output, printout output, storage magnetic medium output, and network transmission. Output control is the control of the output results of the system, and its purpose is to ensure the authenticity, integrity and correctness of various output results. It is also important to ensure that the output information is only available to authorized users.

The internal control of enterprise accounting information system is to ensure the correctness, reliability and security of the accounting information system, improve the operational efficiency of the accounting information system, ensure the accuracy and reliability of accounting information, and use various technologies and means to implement management and control of the accounting information system.

The internal control of the enterprise accounting information system takes the information system itself as the control object. Information systems are composed of computer hardware and software, application systems, data and related personnel. The internal control of the accounting information system eliminates or reduces the harm caused by the system risk on the basis of the risk analysis of the information system.

Accounting information system is an application software specially used for accounting business processing, which belongs to the financial management subsystem in the management information system, including accounting and management accounting. The accounting information system mainly includes the financial part, the purchase, sale and inventory part and the management analysis part.

The accounting information system is a more advanced and complex data processing system than the manual accounting system, which can achieve a stricter, more accurate and more standardized effect than manual control, and improves the quality and efficiency of accounting data processing, which is an inevitable development trend in the future.