Internal accounting control includes the reliability of assets and financial records of all methods and organizations, or the contents directly related to the organizational process, generally including examination and approval and authorization system, records and accounting reports, assets entrusted by enterprises or separation of assets, physical control and internal audit control devices. An effective internal accounting control system should be responsible for ensuring the implementation of economic business, completing the work according to the needs of management departments and ensuring the correct implementation of the system. Internal accounting control is a self-restraint and self-restraint organic organization formed in the process of accounting treatment, including a series of interrelated and mutually restrictive systems and procedures. This is an important guarantee for the healthy and orderly operation of accounting activities, and it is also the basic condition and important content of audit work. The Accounting Law of People's Republic of China (PRC) stipulates that all units must establish and improve the internal accounting control system.

Through the research of this paper, firstly, the management of Corn Man Catering Management Company has changed its insufficient understanding of the internal control management of accounting computerization and realized the importance and role of establishing an effective internal control management system of computerized accounting. The second is to make relevant enterprises have relevant departments to establish computerized internal control.

2 Overview of enterprise accounting computerization and internal control

2. 1 Overview of enterprise accounting computerization

Accounting computerization is the abbreviation of the application of electronic computer and modern data processing technology in accounting work. It replaces manual bookkeeping, bookkeeping and accounting, and replaces the analysis, prediction and decision-making of accounting information by human brain. It realizes the automation of data processing and traditional manual operation. Accounting information system has developed into an accounting information system. Computerization of accounting is a great change in accounting history. This is not only the need of accounting development, but also the requirement of economy and accounting technology.

Generalized accounting computerization refers to the related work of accounting computerization, including the development and application of accounting computerization software, the cultivation of accounting computerization talents, the macro-planning of accounting computerization, the construction of accounting computerization, and the development and development of accounting computerization software market.

Computerized accounting is a combination of personal computers. Its basic components include accounting, hardware resources, software resources and information resources, and its core is functional accounting software resources.

2.2 Overview of internal control

From the perspective of modern management, the so-called control means are operation, management, command and management. Any organization and management personnel should carry out business activities in an orderly and effective manner, provide reliable financial accounting information and other information, as well as various management information, and take control measures to reduce decision-making mistakes and prevent improper behavior in their work. When this control is implemented in an organizational system, it is usually called internal control. Internal control is the organization, plan, method and procedure of various constraints and adjustments within an organization, so as to improve the operating efficiency of the organization and obtain and utilize various resources to achieve the established management objectives. Its essence is a kind of management control and a necessary tool to effectively implement organizational strategy.

In COSO report 1992, we define internal control as follows.

Internal control is implemented by the board of directors, managers and other employees. It provides a reasonable guarantee for the efficiency and reliability of financial reporting and compliance with relevant laws and regulations. These elements include: control environment, risk assessment, control activities, information and communication, and monitoring.

2.3 the impact of enterprise accounting computerization on internal control

Accounting computerization is the use of computers to process accounting data. It is the core of a data processing system centered on computers and data transmission and communication equipment. A series of accounting work has been completed from the collection, recording, verification, classification, registration, calculation, summary and reporting of original data. On the surface, accounting is the change of accounting data processing mode, but in essence it affects the internal control system of enterprises and makes the internal control of enterprises change fundamentally.

Computerization of accounting increases the difficulty of auditing. In the computerized system environment, the audit trail has changed greatly. The traditional audit trail disappeared in the computer system environment and was replaced by invisible electronic data, files and disks. Traditional account books, signatures of agents, records, sequence and business composition are all obvious clues that do not exist. In the past, decentralized internal control was mainly concentrated in information centers and management or computer management departments. Old data and data are often overwritten by new data, so new data overwrites old data and data. The audit record was deleted a little. Systems and programs are also being upgraded. The audit trail has been changing.

3. Current situation of internal control management of accounting computerization in Corn Man Catering Management Co., Ltd. 3. 1 Company Profile

Yancheng Corn People Catering Management Co., Ltd. was formally established on June 65438+1 October1. Its restaurant brand-"Corn Man" chain restaurant has inherited China's food culture for thousands of years, and combined with modern management concepts, it has formed a healthy Chinese fast food unique to "Corn Man" and suitable for mass consumers. At present, there are dozens of chain stores all over Jiangsu Province. Since its establishment, the company has been commended by "China Excellent Brand Building Enterprise", "China Well-known Trademark" and "China Integrity Demonstration Unit". Corn Man Restaurant Management Co., Ltd. was rated as "Top Ten Influential Brands in China Restaurant Chain Industry" and became one of the famous restaurant chain brands in China! In 20 10, the company will take "based in Jiangsu and radiating to East China" as its market expansion strategy, and we will further devote ourselves to providing consumers with more advanced, healthier, faster and more modern fast food. Carry forward the "Corn Man" brand, and let the big, strong and excellent goods operate under the banner of the development of Chinese fast food in China.

3. 1. 1 Introduction to "Corn Man" Restaurant

The rapid development of modern life and market differentiation have led to the rapid rise of Chinese fast food. "Wuguren Catering Management Co., Ltd." provides a dining place for consumers with its elegant decoration and comfortable environment. Thoughtful service provides customers with a good home environment. Careful selection of raw materials, strict control of cooking process and meticulous humanized service are the unique qualities of corn people. "Corn Man" is a scientific dietary combination suitable for China population. Based on the Chinese eating habits and the current domestic consumption level, a unique nutritional diet combination has been formulated to provide a balanced nutritional mix scientifically! Hygienic, fast and elegant corn man fast food combines traditional cuisine.

3.2 Company accounting computerization internal control status

At the company's financial data analysis meeting in the first quarter of March 2009, the finance department of Corn Man Catering Management Co., Ltd. reported the sales income, accounts receivable and accounts payable, inventory materials and so on in this quarter. In the first quarter of 2009, the sales revenue was 78.936 million yuan, the total profit was 4.6689 million yuan, the balance of accounts receivable was 15039 1000 yuan, the accounts payable was 774 1600 yuan, and the raw material inventory was 1545900 yuan. However, in the analysis of financial data, the following problems were found:

3.2. 1 The growth rate of expenses is much higher than the growth rate of sales revenue.

As can be seen from the table 1, the sales revenue in the first quarter of 2009 increased by18.89 million yuan compared with the same period in 2008, and the growth rate of sales revenue was 365.438+0.45%. Compared with the same period in 2008, the operating cost increased by 654.38+053.3 thousand yuan, with a growth rate of 28.79%, and the period expenses increased by 654.38%. Judging from the sales data, the sales revenue did increase greatly, but the growth rate of expenses during the period was much higher than that of sales revenue. We can know that during the first quarter of 2009, the growth rate of expenditure during the period was far greater than the growth rate of sales revenue.

Table 2- 1

3.2.2 The cashier is responsible for registering current accounts.

Check the accounts receivable confirmation letters of various business departments and find that the data of the company and some units are inconsistent. After asking the relevant personnel, I learned that the operator of the registered account was resting at home due to maternity leave, and the registered account was temporarily replaced by a cashier.

4 Corn Man Catering Management Co., Ltd. Problems in internal control of accounting computerization

4. 1 Lack of understanding of internal control system

The leaders of Corn Man Catering Management Co., Ltd. have insufficient understanding of the importance of internal control of accounting computerization. Compared with the internal control of manual accounting system, the internal control of computer accounting information system has the following characteristics.

4. 1. 1 The measures and methods of internal control have changed.

The changes of internal control measures and methods are mainly reflected in two aspects: first, after the implementation of computerized accounting, there is no necessary internal control measures under the original manual accounting system. For example, summary table, voucher summary table and trial balance operation should be equated with general ledger and subsidiary ledger. Under normal circumstances, because the computer automatically calculates and summarizes, there will be no mistakes, unless there are computer viruses, illegal operations, data damage, etc., so the above measures are unnecessary. Second, some internal control measures under the original manual accounting system were transferred to the computer after computerization. For example, the balance of account income and the balance of each account. Checking the account balance is unnecessary. Generally speaking, the internal control measures of computerized accounting information system can be divided into general control and application control measures, computer-based system program control, organization control and application control guarantee, and control-based computer control and manual control mode are controlled manually. Combination of systems.

4. 1.2 There are new contents in the internal control system.

Due to the introduction of computer technology and modern information technology (such as network technology), on the one hand, some changes have taken place in the form of accounting work, on the other hand, some new work contents have been added to accounting work. At the same time, the scope of internal accounting control is becoming wider and wider. Due to the increase of internal control in manual accounting system, some internal controls in internal accounting control have also increased. Internal control under computerized accounting information system must also have new contents. For example, computer maintenance personnel and computer operators' analysis, programming, computer software and hardware, and internal control system; Computer virus prevention, computer system and internal accounting information security protection, network system security control rules; Responsibility system of computer operating system administrator, system administrator and system maintainer, control of software use, control of modification process, control code of data backup control subject, control of payment time, contact control of equipment, etc.

4. 1.3 The focus of internal control has shifted.

The key to internal control of manual accounting information system is guardianship control and accounting voucher filing. The control of accounting procedures, the control of accountants' post responsibilities, and the control of accounts, accounts and accounts focus on the internal control of computerized accounting information systems in traditional financial departments. According to the processing department, internal control is the control of the relationship between the input of original data into computer, the control of accounting information output, human-computer interaction, computer system and control, and system security and control, and the control requirements are more stringent.

Because the company's financial personnel are not familiar with computerized knowledge and management, they are only used for manual accounting management. Therefore, the reliability of computerized accounting data is questioned, which leads to chaotic management and lax management, and seriously affects the implementation of the internal control system of the company's computer information system.

4.2 computerized basic management is weak

After realizing computerized accounting, Corn Man Catering Management Co., Ltd. failed to establish operating system and accounting file management system as required, which made the basic accounting management lag behind.

4.2. 1 Poor implementation of separation of duties

The data processing and storage of manual accounting system are scattered in different departments and personnel. The outstanding feature of computer system is the automation and centralization of accounting data processing, which poses a certain threat to data security. After the implementation of computerized accounting, the division of functions of accountants is still the same as that of manual mode. It only increases the position of system maintenance personnel, does not constitute a new responsibility system, and controls the operation authority by setting a password. For example, a computerized system has the necessary financial division function. Each operator has his own password and different working rights, and each operator should keep his own password. However, in the computerized practice of Corn Catering Management Co., Ltd., although the financial division of labor is different, all operators enter different business systems in different identities, thus controlling the division of labor of the financial department. For example, to manage the income and expenditure of part-time sales and the expenses paid by operators, it is easy to make payment errors.

4.2.2 There are risks in the maintenance process.

Sometimes the operator has problems in operation, and the operator directly informs the maintenance personnel to carry out maintenance, without strict application and acceptance system, and does not make relevant records during maintenance. In this way, unauthorized computer maintenance personnel can also use computer technology and network technology to easily browse various data files, resulting in the disclosure of accounting confidential data.

4.2.3 The importance of keeping computer accounting files is not clear.

Accounting materials, accounting software storage media and accounting files are not saved in time. Accounting files are not strictly kept separately. Although these data are provided by Corn Man Catering Management Co., Ltd., it is impossible to insist on regular inspection and backup, and there is no need to take remedial measures for unexpected problems. If we do not strengthen the control of data security in computerized accounting information system, it will greatly increase the possibility of data loss and damage, leading to the failure of financial software program control. In order to ensure the safety and reliability of accounting information, the Ministry of Finance has formulated relevant regulations. Financial software is required to use technology to achieve certain security, but corn catering management co., ltd. has not implemented the above provisions.

5. Suggestions on improving the internal control of accounting computerization in Corn Man Catering Management Co., Ltd.

In the light of the problems existing in the internal control of computerized accounting information system of Corn Food Management Co., Ltd., this paper puts forward some measures for perfecting the internal control of computerized accounting information system.

5. 1 Strengthen the risk awareness of personnel at all levels of the company.

Accounting informatization is the inevitable trend of accounting development. Compared with manual accounting system, accounting information system has obvious advantages. However, the characteristics and risks of computerized accounting system are different from those of manual accounting system. Therefore, a stricter and more systematic internal control system must be established. At present, computer crimes are increasingly applied to society. We should realize the importance of informatization of accounting computerization system to strengthen internal control. Strengthening internal control is an important measure to prevent computer crimes and an effective guarantee to reduce errors. Employees at all levels of Corn Catering Management Co., Ltd. should correctly understand accounting information and create a risk prevention atmosphere.

5.2 Improve the basic management of accounting computerization in the company.

5.2. 1 further improve the company's accounting computerization support system.

With the increasing popularity of accounting computerization and accounting software functions, accounting computerization has brought new problems, and we have further supplemented and improved the existing accounting computerization system. Through these systems, accounting computerization is further restricted, so that accounting computerization can play a role on the road of standardization. The system is based on a series of accounting standards, including internal accounting control documents, enterprise accounting system and financial department, such as Basic Standards of Internal Accounting Control Standards (Trial), Internal Accounting Control Standards-Monetary Fund (Trial) and Internal Accounting Control Standards-Sales and Payment (Trial). Corn Man Catering Management Co., Ltd. should formulate feasible internal accounting control systems and methods, formulate internal control guidelines, and give guidance and suggestions on internal accounting control of computerized accounting information system.

5.2.2 Improve the organizational control of the company.

The purpose of organizational control is to reduce the possibility of mistakes and fraud in computerized departments. Corn Man Catering Management Co., Ltd. should also establish reasonable and strict organizational control, rational division of labor, clear job responsibilities, and minimize accounting risks. Establish a sound organizational control should follow the following principles.

1, the principle of separation of incompatible rights must be separated.

In other words, the authority of computerization is strictly controlled, and the operators outside the system only enjoy the operating authority. Gu Wu Catering Management Co., Ltd. should be divided into two main departments according to its functions: computer department and finance department. The computer department is mainly responsible for the development and maintenance of computer systems. The finance department is mainly responsible for daily accounting treatment. The personnel of the two departments should be strictly divided, and the personnel of the computer department generally can't operate financial software. Because they are computer professionals, they are proficient in various control technologies and security measures adopted by computers and computer systems, and they can easily access the system without leaving any traces of modification or destruction.

2, the principle of mutual restraint

Reasonable arrangement of accounting functions, rational division of labor, separation of posts, and clear mutual restriction and supervision between different posts. In the company's finance department, the cashier is not responsible for checking and registering, keeping accounting records, income, expenses, expenses, debts, etc. The whole process of money and money operation cannot be completely handled.

5.2.3 Establish the computerized operation control system of the company.

In order to ensure the accuracy and security of data processing and reduce the probability of errors and accidents, the company must also formulate and implement the operation management system.

1. Establish a complete ship management system, clarify who can operate and who can order the operation, prohibit irrelevant personnel from operating computers equipped with accounting software, and record them on the machines as required.

2, in order to prevent fraud, computer personnel shall not participate in the operation of accounting software. Financial personnel shall not participate in program design, update software, or open the database to modify data. It is not allowed to change system parameters and installed software at will, and it is not allowed to do anything on the work computer. Things unrelated to accounting, such as playing games on the work computer.

3. Clearly define the operating content and authority of financial personnel, strictly manage the operating password and regular changes of financial personnel, prevent unauthorized personnel from operating accounting software, and prevent accounting data from being input into computers, such as the registration, inspection and audit of vouchers and accounting books. Financial personnel should quit accounting software and corresponding instructions. A special person shall be responsible for recording the necessary operation records, and recording the operation time, operation contents and fault conditions of the operators.

conclusion

In a word, the internal control of accounting computerization is essentially an internal problem for enterprises to improve management. This is the rational application of control theory in enterprises. By managing the internal management efficiency of information system and strengthening the effective supervision of accounting work under the information environment, the internal control system of information technology can be improved, the competitiveness and viability of enterprises can be improved, and the sustainable development of enterprises can be guaranteed. Strengthening internal control of enterprises has become an important means to manage enterprises in developed countries. The international research on internal control theory has been relatively mature. Through analysis and research, the author found that there are many problems in the internal control management of accounting computerization in this company, such as insufficient understanding of internal control of accounting computerization, weak basic management of accounting computerization, repeatability and seriousness of errors, etc. The efficiency of management and supervision is low, the security control function of accounting software is not perfect, the internal audit supervision of accounting computerization is insufficient, and the quality of accounting computerization personnel needs to be improved. On the basis of in-depth analysis and research on practical problems, it is pointed out that the company needs to strengthen risk awareness, improve the management foundation of accounting computerization, strengthen the safety control management of accounting software, strengthen the control application of accounting computerization information system, strengthen the internal audit supervision of the system and increase the system value. The cultivation of "compound" computerized accounting talents has effectively solved the problems existing in computerized internal control management of corn catering management company and promoted the sustainable and healthy development of the enterprise.

The purpose of this paper is to change the current situation that the management of Corn Man Catering Management Co., Ltd. has insufficient understanding of the internal control management of accounting computerization, make it realize the importance and function of establishing an effective internal control management system of accounting computerization, and make relevant departments of related enterprises conduct research to provide reference for establishing the internal control system of computer. Third, improve our professional knowledge in theory and practice.