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Business leaders' awareness of financial software needs to be improved.
The financial management system of the whole enterprise is a relatively large system, which involves many aspects such as the management concept and operation mode of the enterprise, and involves important aspects of the company's management. If the financial software can be properly and rationally used, it can not only improve the efficiency of enterprise accounting and financial management, but also further standardize the internal financial management and accounting of the enterprise, and can also better coordinate the various departments of the enterprise, which is an excellent opportunity for enterprise management and enterprise development. At present, because enterprise leaders do not have advanced awareness, lack of clear understanding of financial and accounting informatization, and are unclear or backward in concept of financial software, it is difficult to carry out financial software work normally.
Finance staff are not using financial software effectively.
Although the current financial staff is also following the trend of using financial software, reducing some cumbersome financial work, but the financial staff pay more attention to the accounting function of the financial software, but rarely use the management and analysis functions of the financial software, resulting in the failure to effectively use the financial software, to provide more comprehensive information for the management personnel of the enterprise.
The professional quality of the financial staff is lacking, and there is a lack of compound talents.
In the actual enterprise management, the financial staff often lack the knowledge of computing related personnel, after a short period of training began to use financial software, the understanding of computer hardware knowledge and software knowledge mostly stay on the surface, once there is a problem, it is often at a loss, resulting in financial information is difficult to deal with financial information in a timely manner, and even leads to the delay of major decision-making information, bringing losses to the enterprise.
There are problems with the docking of financial software and other enterprise software, and there are problems with data sharing.
The financial software used in China is independently designed by software developers, which is more arbitrary, lacks a strict industry standard, and the choice of financial software by enterprises is random, resulting in different financial software structures and different programming used by enterprises, lack of data docking, and it is difficult to achieve data sharing between enterprises.
The confidentiality of financial software is poor, and there are security risks.
Financial accounting information is the secret of the survival and development of enterprises. In the current network society, it is difficult to prevent the infestation of computer viruses and hackers, and how to protect the internal financial and accounting information of the enterprise under the dual danger of the two is an important issue that enterprises cannot ignore. At the same time, the admin password of the software login has now been cracked in a variety of ways, and the security risks are becoming more and more obvious, and how to keep the financial software confidential has also become a problem that cannot be ignored.
The data backup function of the financial software needs to be improved.
Backing up the data in the financial software is an important part of the financial work, and the current domestic financial software does not have the function of automatic backup or regular backup, and can only be manually backed up by the financial staff, once the computer fails or other problems, it will lead to the loss of part of the data, causing unnecessary trouble.
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At present, although China's enterprise accounting software and its application have been developing in the direction of centralized data management, complete and standardized functions, safe and convenient use, there are still problems such as lagging database management, weak software system management, imperfect internal control management system and data sharing. Pay attention to the research and development and application of data interfaces in line with national unified standards and strengthen the automatic review function of accounting vouchers, etc., and comprehensively improve the level of enterprise accounting software and its application.
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Answer] :d the security and reliability of the initial setting, accounting data input and output, accounting data processing and storage, can be used to examine the security and reliability of accounting BIQING Zen software. Regret the dust so choose D.
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<> security risks of accounting computerized system include the distortion of accounting information data, the security of enterprise capital settlement, the leakage of important information of enterprises, and the failure of the system to operate normally due to computer virus invasion.
In this regard, enterprises should establish and improve the accounting computerization management system, and establish necessary protective measures, such as adding security functions to the financial software, establishing security measures to prevent viruses, establishing necessary technical protection measures, and strengthening security education for users of the accounting computerized system.
With the development of the Internet and e-commerce, the security of accounting information is becoming more and more prominent, and corresponding protective measures must be taken to ensure the stable operation of the computerized system.
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Key Risks and Controls of Accounting Information System:
Accounting information system is a system that uses information technology (material factors) to collect, store and process accounting information (human factors), complete accounting tasks, and provide auxiliary information for accounting management, analysis and decision-making.
1. The main risks of the accounting information system.
1) Systemic risk. This is twofold:
The first is the common risks of information systems.
1 Risk of system failure: Defense.
The risk of system failure, data loss, or even system collapse due to operational errors, as well as failures in hardware, software, and the network itself.
2 Risk of Trespass:
In the network environment, it is very likely to be subject to illegal access by criminals inside and outside the information system, or even hackers or viruses.
The second is the unique risk of accounting information system.
1 Risk of Design Flaws:
There is a risk of defects in the design of the accounting information system due to the lack of understanding of accounting knowledge or the insufficient grasp of the functional positioning of the accounting information system of the enterprise by software developers.
2 System Incompatibility Risk:
Due to the unreasonable and forward-looking planning and design of the accounting information system, the developed information system is incompatible with other information systems, which is easy to form "information islands", and is also very likely to cause duplicate construction of the system and waste of resources.
2) Operational risks.
1 Ethical Risks:
The operators of the accounting information system of enterprises violate professional ethics and have the risk of illegal access, tampering, leakage and destruction of accounting data.
2. Risks arising from inadequate implementation of the internal control system.
Accounting operators fail to effectively protect their usernames and passwords, and do not strictly control the entry of accounting information, which may magnify errors and even provide false accounting information. Some personnel rely too much on operation instructions and fail to detect deviations in a timely and effective manner. All kinds of business accounting are completed by computers, and the separation of incompatible posts and the weakening of internal containment functions in accounting make accounting errors not easy to find.
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The main risks of accounting information systems.
The first is systemic risk
This includes the risk of system failure (the risk of system failure, data loss, or even system collapse due to operational errors, as well as failures in hardware, software, and the network itself. )
Risk of illegal intrusion (In the network environment, it is very likely to be subject to illegal access or even hackers or viruses by criminals inside and outside the information system. )
The second is the risks that are unique to accounting information systems
Design defects: (The risk of defects in the design of the accounting information system is caused by the lack of understanding of accounting knowledge by software developers or the insufficient grasp of the functional positioning of the accounting information system of the enterprise.) )
System incompatibility risk (due to the planning and design of the accounting information system is not reasonable, not forward-looking, the development of the information system is incompatible with other information systems, which is easy to form an "information island", and is also very likely to cause the duplication of system construction and waste of resources.) )
The third is operational risk.
1 Professional ethics risk 2 Risks caused by inadequate implementation of internal control systems.
The main measures are hidden.
Periodic inspection control, internal and external audit control, management plan control, system self-help control, and system development control.
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ACCA, known as the Association of Chartered Certified Accountants; CMA stands for Certified Management Accountant in the United States. The same international certificate, what is the difference? Which one has the highest gold content? Which is easier to take?
ACCA and CMA are fundamentally different.
1. The definitions of ACCAA and CMA are different.
ACCA, Association of Chartered Certified Accountants, is known as the International Certified Public Accountant in China. It is equivalent to a passport for the international accounting community.
CMA, the Certified Management Accountant in the United States, is known as the international certification of the new generation of financial managers. It is one of the three major certifications in the field of accounting in the United States.
2. The subjects and formats of the ACCA and CMA examinations are different.
There are a total of 14 subjects in the ACCA exam, including the basic stage (F), the professional stage (P), and the basic stage is 9 subjects, which are two parts: knowledge courses and skills courses. The Foundation Stage (f) exam format is computer-based.
The professional stage consists of three core courses and four elective courses (two optional courses). The professional stage (p) examination is in the form of a written examination.
There are two subjects in the CMA exam, including Part 1 "Financial Reporting, Planning, Performance and Control" and Part 2 "Financial Decision Making". The English test is conducted in a computer-based format, while the Chinese test is conducted in a written format.
Which has the highest gold content, ACCA or CMA?
Both ACCA and CMA certificates have a relatively high gold content.
In the process of learning ACCA, you can have a comprehensive grasp of various fields of financial accounting, and can fully meet the relevant skill requirements of middle and senior positions in the field of finance and accounting. After taking the ACCA certificate, the personal career competitiveness has been enhanced, and the employment prospects are relatively broad.
The development direction of CMA is management accounting, and after taking the CMA certificate, you can quickly become an "all-rounder" accountant, not only understanding finance and business, but also having a comprehensive grasp of management. This kind of talent is often the senior talent of finance and accounting that is currently studied in society. The job outlook is also relatively good.
Which is easier to take the ACCA or CMA?
In fact, the difficulty of a single subject in ACCA is not too great, and the difficulty lies in the 14 exam subjects. However, if you use the preparation time properly and pay attention to the method, it will not be too difficult to pass the exam.
The CMA exam is generally less difficult. There are only two exam subjects and a three-year exam period. If candidates have poor English skills, they can choose to take the Chinese test.
However, the CMA exam is extremely broad and flexible. In order to pass the exam, candidates also need to know the right way to prepare for the exam.
Internal control of accounting information system risks and prevention of Li Xiaohong in the network environment.
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