What are the new features of the internal control of the computerized accounting system At least thr

The main characteristic of the internal control of the computer accounting system lies in his cautious type, which is mainly prudent, carried out, acute and joint.

The computer must be counted rigorously in the internal control of the system. Confidentiality must be practised.

With the development of the Internet, the application of computer information technology is becoming more and more extensive, and the computer accounting system is a new management system produced after the combination of computer information technology and financial management, which realizes the informatization of accounting treatment.

The characteristics of the internal control of computer accounting systems are the most popular at the moment.

At present, many computerized accounting systems in China are developed by the financial personnel of the user unit and the computer personnel of the cooperative unit, which has the problem of disconnection between development and use, so that there are many problems in the designed system, which can not reflect the actual situation of the enterprise, and the understanding of accounting computerization is not in place, and the construction of the internal control system is ignored, and the system is a mere formality; The centralization of data processing will lead to qualitative changes in the organization of accounting work; The complexity of the operation of the computerized accounting system has expanded the scope of internal accounting controls; The changes in the means and methods of accounting computerized control have increased the control risk of the computerized system; The operation of computerized accounting has failed to establish a scientific and reasonable institutional system.

What are the new characteristics of the internal control of the computer accounting system, at least three or more realities are listed, and I will think about this and then tell it.

Financial reporting control, book control, voucher control.

Provide users with vouchers and account books in various formats in line with China's finance, including: receipt vouchers, payment vouchers, transfer vouchers, quantity vouchers, foreign currency vouchers; Bank, cash journal, quantity account, current account, multi-column account, general ledger, sub-ledger, etc. The financial system has the characteristics of rich functions, flexibility, strong versatility, easy operation, rigor and reliability.

Operational evolution. In addition to being responsible for accounting, finance, taxation, and ERP (enterprise resource planning system), the financial system of the operator enterprise should also take into account the business control of sales, procurement, mergers and acquisitions, and establish a cost center, profit center, and investment center according to the characteristics of operation and management.

In addition to supporting decision-making, processing, controlling and enforcing corporate rules and regulations, the financial system also develops value-added services, such as information required for integrated management.

Sydow et al. (2003) propose that control-based trust should be maintained by relying on institutions and external safeguards. The financial system needs to study the reasons for the decline in the effectiveness of budget control, design a personalized internal control system, restrain and guide the behavior of the organization's members, and punish violations, so as to establish and maintain a relationship of trust.

Accounting system controls include:

1. According to the relevant national laws and regulations, formulate the accounting system of the unit.

2. Clarify the handling procedures of accounting vouchers, accounting books and financial accounting reports.

3. Establish and improve the methods for the custody of accounting files and the handover of accounting work.

The control methods of the accounting system are ( ).

aFinancial reporting control.

b. Bookkeeping control.

c. Credential control.

D Audit selection ABC

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.

False] Answer].

Analysis] Under the computerized accounting method of the hood cavity, the internal control system related to accounting work will also undergo significant changes, and the internal control of hunger annihilation has developed from pure manual control in the past to a control form combining manual and computer.

Pin lead answer]: abcd

The general methods of internal control usually include the control of division of responsibilities, authorization control, audit and approval control, pre-loss liquid calculation control, property protection and protection control, accounting system control, internal reporting control, economic activity analysis control, performance appraisal control, information technology control, etc.