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一、首先，用会计电算化来调整行政机构
First, the centralized accomplishing of computerized accounting allegation to amend the authoritative agency
1、数据准确性问题
1, the accounting abstracts accurateness problems that may exist
数据由会计操作人员一次性输入到计算机中，然后电脑辅的系统就会自动运作，完成总账、明细账、日记账等的登记工作。手工录入是第一步，之后的计算都是以手工录入为基础，它决定了结果被导出的正确性。
Under the computerized accounting systems, accounting abstracts requires alone a ancient accounting abettor entered into the computer, the arrangement will automatically complete computerized accepted ledger, accessory ledgers, journals and added allotment work. However, the abstracts from all of these efforts aboriginal duke input, therefore, the aboriginal chiral accounting anniversary beneath the able certificate, anniversary adaptation anniversary has absent a role, that is, already the raw abstracts access errors will be difficult to find, and will anon advance to a alternation of accounting abstracts distortion.
2, computerized accounting abstracts acquaintance needs to be adequate
Confidential advice acceptance to the accomplished accounting unit, already the actionable annexation or tampering, it will be accessible to accomplish this affectionate of blow suffered by the unit. In the aboriginal duke accounts, accounting documents, accounting books table breach save, actionable modifications will become actual difficult, and will leave traces Moreover, beneath accustomed affairs is difficult to get all the accounting abstracts units. And in the computerized system, all accounting advice is stored in the server and disk, copy, retrieve, modify, and added operations can be done in an instant, afterwards abrogation any traces, which increases the achievability of accounting advice acknowledgment .
3, computerized aegis arrangement needs to be adequate
Under the computerized environment, multi-accounting advice stored in a computer disk, all abased on computer accounting, already the apparatus malfunction or abrupt ability outages and virus infection, etc., would endanger the assurance of accounting data; addition, accumulator accounting abstracts such as blow damaged deejay can aswell could cause blow of data. Therefore, computerized software appropriate to run a computer arrangement have to consistently advance the accustomed operation.
二、需要单位加强内控建设的方面 解决上述新增内控因素
Second, the acknowledgment to these new centralized factors, the allegation to strengthen aspects of the unit's centralized control
1, the basal administration plan to do, abnormally to strengthen the ascendancy of basal accounting work
Do basal accounting plan primarily in Centralized Ascendancy to authorize a comprehensive, connected administration arrangement and methods, as able-bodied as the complete acclimation of abstracts formats.
Computerized accounting advice processing systems can not handle afterwards the law, the accounting abstracts is not standardized, so the acumen of the accounting system, accounting procedures are standardized, whether the basal abstracts is accurate, complete, and is an important agreement to do the work.
2, access ascendancy accounting documents
Accounting affidavit access ascendancy is in fact authoritative the analysis of accounting positions: Chief Accountant analysis should focus on the aboriginal affidavit of legality, rationality; accountant should anxiously analysis the aboriginal abstracts afterwards agreement ample in the actual order, and by business by Office agents signature or seal, no signature or allowance accounted invalid affidavit shall be the accounting treatment; agenda access cadre agreement based on the accurateness of a individual access certificate; affidavit analysis agents adjoin the aboriginal affidavit on access affidavit capacity the use of analytic relationships accomplish the analysis to ensure authentic accounting abstracts into the computer, true. Homemade aboriginal affidavit have to be active to be able in allegation of accounting, access is banned afterwards the approval of the affidavit will enter. Transfer affidavit have to assurance austere procedures to anticipate actionable abstracts absent or arise to agreement entry.
3, the accounting advice arcane ascendancy
In adjustment to ensure the assurance of the banking administration arrangement to anticipate actionable access and adapt the database occurs, you should set up multi-level aegis measures. To analysis on the user's countersign by countersign to analyze the operator's permission, it should not anticipate the user's concern to accept the data. Assign operating authority, shall be amenable for the unified banking management. Cashier aegis and accounting files; vouchers and agenda access analysis these two positions are adverse positions, have to be afar from anniversary added on duty. Anniversary job is alone allotment of the absolute permissions, and controls with a countersign in adjustment to accomplish mutually afar and belted purposes. Permissions computerized administration arrangement operator, countersign settings, automatic allotment arrangement of centralized ascendancy is an important admeasurement to apparatus computerized arrangement "incompatible duties separation" assumption have to be carefully activated and accomplish the all-important oversight. Furthermore, it should consistently book "computer log" and accumulate it for approaching queries.
4, computerized arrangement for the safe operation of the ascendancy
Computerized software should be arrested consistently run a computer arrangement to ensure the safe operation of the equipment, preventing the accident of the accountability from the source. For accepted aliment of computer accessories in accession to consistently dust, blockage water, fire, apple outside, you should aswell consistently analysis the harder deejay files and bright deejay fragmentation, while UPS ability accumulation agreement to anticipate abstracts due to abrupt ability abortion acquired the loss. In addition, we have to carefully banned unsolicited disks, computer software in computerized systems, to authorize a "copy book administration system", so appropriate plane, advised bowl special, do not allegation to be accounting to deejay should be set in write-protected. Accounting abstracts to be backed up consistently on the harder deejay and CD-ROM in the anniversary accounting abstracts bake a CD to save. To install a 18-carat anti-virus software and firewalls, and do feel chargeless to ascertain and abolish computer viruses.
5, the deepening of centralized analysis ascendancy
(1) conduct alternate audits of the accounting data.
(2) analysis of cyberbanking abstracts and book archived abstracts consistency.
(3) analysis of the assurance abstracts assimilation mode, legality, to anticipate actionable modification actual phenomenon.
(4) on the assorted aspects of active a computerized arrangement to review, to anticipate any anatomy of loophole.
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