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Title name: A brief analysis of accounting computerization

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Declaration of Originality of Graduation Thesis

I solemnly declare that the graduation thesis submitted was independently researched by me under the guidance of my supervisor. The results of the work. Except for the content cited in the text, this paper does not contain the results of works that have been published or written by any other person or group. Individuals and groups who have made important contributions to the research of this article have been clearly identified in the article. I am fully aware that the legal consequences of this statement rest with me.

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Abstract: Accounting computerization is a catalyst for audit reform. It will greatly accelerate the use of modern information technology to carry out audit reform in accordance with the requirements of the audit environment. process. The popularization of accounting computerization has raised new questions and requirements for traditional accounting theory and practice, which will inevitably have a significant impact on accounting-based auditing. We need to study and take corresponding countermeasures based on these impacts to achieve the purpose of auditing. The purpose is to effectively and effectively prevent audit risks.

Topic: Analyzes the accounting computerization

Abstract: Accounting computerization is auditing change catalyst, it will greatly speed up using modern information technology

Art, according to audit environment audit requirements of the changes. The popularity of accounting computerization of traditional accounting Theory and practice has proposed new problems and requirements, necessary for the audit based on accounting produce significant shadows Ring, need we according to these effects research and adopt corresponding countermeasures, in order to achieve the objective, practical audit Effectively prevent the audit risk

Contents

1. The impact of accounting computerization on audit work (02)

2 The necessity of developing computer audit technology (02)

3. The transformation of accounting computerization (02)

3.1 Changes in accounting balance verification. (02)

3.2 Changes in the functions of journals and subsidiary accounts (03)

3.3 Changes in the mode of accounting information transmission (03)

4. Transform accounting Method (03)

4.1 Naming of accounting account level. (03)

4.2 Unification of accounting account codes (04)

4.2.1 Unification of the length of first-level account codes (04)

4.2.2 One Unification of account names corresponding to level account codes (04)

4.3 Unification of types of accounting vouchers (04)

5. Transformation of account book form. (04)

5.1 Transformation of account book carrier (04)

5.2 Transformation of account book format (04)

6. Cancel the intermediate process table format Output (05)

7. Strengthening the internal control system (05)

References (06)

1. The impact of accounting computerization on audit work

The rapid development of the world economy and the widespread application of computer technology have made computerized accounting a reality and widely used.

In our country, although the popularization of computerized accounting has not yet been completed, because computers can store large amounts of information and easily call it up, it can not only improve the timeliness and accuracy of accounting information processing, but also greatly expand the scope of accounting data. . Therefore, accounting computerization to replace manual accounting is an irreversible historical trend. Accounting-based auditing will inevitably undergo corresponding changes. Accounting computerization will inevitably have a significant impact on accounting-based auditing in terms of the acquisition of audit clues, audit content, audit procedures and methods, and audit risks.

2. The necessity of developing computer audit technology

Due to the promotion of accounting computerization, the audit risks faced by auditors when conducting audit work are constantly increasing. Therefore, whether auditing manual systems or computerized systems, reassessment of risks is essential. At the same time, due to the application of computers, computer cheating leaves no trace and is more concealed. Therefore, 58% of internal audit departments in the United States have participated in system testing, while 35% are required to sign and approve new systems before the system is run, 19% have the right to participate in the approval of modified programs, and 64% have checked program coding. 73% participated in the review of the system development stage. Although various measures are taken to prevent the use of computers to cheat, tens of billions of dollars are stolen through computers every year around the world. This undoubtedly increases the difficulty and risk of auditing. As the President of the International Federation of Accountants once pointed out: "Accountants will have to bear responsibility for the financial information actually reported through computers." Under the computerized system, data is processed by computers. Centralized processing makes errors less likely. At present, many software have the functions of canceling audit, reverse accounting, and reverse settlement, which can modify accounting records without leaving any trace. Especially when the relevant personnel deliberately tamper with the program, it will be even more difficult to be detected under the computerized system. Once the program is tampered with, it will lead to chain and repetitive errors. Memory data can be eliminated and tampered with without leaving any trace. Without relevant internal control systems, its impact on accounting statements is immeasurable. Generally speaking, under computerized systems, the inherent risk is greater. In most cases, auditors can set it to 100%. Under the computerized system, the number of data processing links is reduced, and the data processing process is invisible. Some of the original controls under the manual system no longer exist. Generally speaking, control risks under computerized systems are higher than those under manual systems. Therefore, more extensive compliance testing should be adopted for computerized systems. Since both inherent risk and control risk are on the rise, if you want to maintain audit risk at an acceptable level, you must reduce inspection risk to a lower level. This requires auditors to expand the content and scope of substantive testing accordingly.

3. The transformation of accounting computerization

Computerized software development must shift from accounting standards and accounting systems to accounting standards, accounting systems and computer accounting characteristics Combined transformation

3.1 Changes in accounting balance verification.

Under manual accounting, accounting standards and accounting systems stipulate that when posting accounts, the general ledger and subsidiary ledger shall be reviewed and corrected by two or more accountants respectively

< p> Balance registration is performed on initial vouchers or accounting vouchers, account summary tables, etc. The purpose is to use this balance registration method to check for errors that occur. However, after accounting is computerized, since the data of the general ledger and subsidiary ledgers are derived from original vouchers or accounting vouchers, the computer will transfer the data from the voucher database to the general ledger database and subsidiary ledgers according to the program commands for logging in to the general ledger and subsidiary ledgers. Database, as long as the accounting vouchers are verified correctly, data calculation errors are unlikely to occur in the computer's internal calculations. Therefore, the general ledger amount must be equal to the sum of the amounts in each subsidiary ledger. The most basic "balanced verification" that occupies an important position in accounting practice testing and is used to check whether the practical work is correct still appears in accounting computerized software, which is superfluous.

3.2 Changes in the functions of journals and subsidiary accounts.

Manual accounting sets up journals for cash and bank deposits. The main reason is that cash and bank deposits are highly liquid and have high business frequency, making them prone to errors and fraud. Daily settlement and monthly settlement are achieved through journals, thereby enhancing the management of monetary funds. The purpose of setting up detailed accounts is mainly to classify information and facilitate inquiry. When accounting is computerized, the computer's strong computing speed and reliable computing power will be used to count and sum various accounting vouchers, and provide multiple query methods for accounting vouchers. Such as date, voucher number, summary, account code, unit name, amount, voucher type, etc. If you want to know the income and expenditure balance of monetary funds and the status of each detailed account, you only need to enter a few commands, and the results will pop up on the screen. superior. In view of the uniqueness of monetary fund management, I think that daily registration should be changed to registration every 5 days (or 10 days). For detailed accounts, in addition to year-end filing, there is usually no module to register journals every month. It's necessary.

3.3 Changes in the form of accounting information transmission.

Under manual conditions, the information carrier is paper, which is not only costly, but also extremely restricts large-capacity information processing and large-scale information exchange; at the same time, the computing speed is slow.

Therefore, when providing information to the outside world, the information has to be synthesized, and the accounting information is mainly output by issuing general financial reports on a regular basis (monthly or annually), and then input to the user, who then deaggregates it. In order to closely adhere to the axis of accounting standards and accounting systems, many current computerized accounting software reproduces manual accounting on computers, causing software development thinking to stay in the current transmission mode. The main limitation of this model is the fixed time and space, formatting and high degree of centralization of current transmission. In an era where economic content is complex and economic business and markets are changing rapidly, it can no longer meet the needs of managers. Therefore, the development of computerized accounting software should make full use of computer resources. In addition to providing information regularly and in prescribed formats, more energy should be spent on designing timely provision of various information required by current users through network systems. Each information user can select and analyze the information they need in a timely and effective manner and make various decisions. They no longer have to wait for the installment report to obtain the comprehensive historical information.

4. Transform accounting methods

In the past development process of accounting computerization, accounting affairs were basically handled according to traditional accounting methods. In addition to some minor modifications to accounting software, , unable to achieve breakthrough progress. For example:

4.1 Naming of accounting account levels.

Traditional accounting textbooks refer to the subjects of a regulatory nature as general ledger accounts, the subjects under the general ledger accounts as secondary accounts or sub-headings, and the subjects under the sub-headings as detailed accounts. If there are other subjects under the detailed account, how should they be named? According to accounting computerization practice, general ledger subjects are called first-level subjects, subjects subordinate to the first-level subjects are called second-level subjects, and so on. In this way, the superior-subordinate relationship between subjects is clear, easy to express, and flexible to use.

4.2 Unification of accounting account codes.

4.2.1 Unification of the length of first-level subject codes.

According to the analysis of 16 industry accounting systems currently introduced, only the first-level subjects of the accounting system of foreign-invested enterprises use 4 digits. But as long as the first digit is dropped and the coding of some subjects is slightly adjusted, the accounting subjects of 16 industries can be unified into 3 digits

4.2.2 Correspondence of first-level subject codes Unification of subject names.

For example, the subject name of 511 in construction companies is "other business expenses", while the subject name of 511 in tourism companies is management expenses, which is not unified yet and needs to be improved. The unification of accounting account code lengths and corresponding account names will bring great convenience to data collection and sharing by superior enterprises and government departments.

4.3 Unification of types of accounting vouchers.

According to the current accounting system, there are three major categories and nine types of accounting vouchers. There are reasons for the traditional classification of accounting vouchers. One is the convenience of searching, and the other is work habits. After the implementation of accounting computerization, there are many ways to search for vouchers. For example, you can search by voucher number, by accounting subject, by the text in the summary, by the amount, etc. Therefore, there is no need to classify traditional accounting vouchers. Using only one unified accounting voucher (that is, regardless of business type) can not only make the search convenient and fast, but also save the trouble in operation. , improve the speed of computer processing. (4) Unification of the three major accounting statements. The three major accounting statements refer to the "balance sheet", "profit and loss statement" and "cash flow statement". Analyzing the three major accounting statements of 16 industries, we found that there are similarities in content and format. If these small "differences" are transformed, it will be easier for superior enterprises and government departments to summarize or compare the data of grassroots enterprises, and it will be easier for computer processing. According to the current situation of more and more group companies and the cross-industry and cross-regional development trends of group companies, the demand for the unification of the three major reports will become stronger.

5. Transformation of account book form.

5.1 Transformation of account book carrier.

The traditional account book carrier is paper. After the computerization of accounting, in addition to the traditional account books that must be printed, there are also magnetic media (hard disks, floppy disks, optical disks) for account books, but they are only in a subordinate position. . At that time, the financial department took into account that a considerable number of people were not accustomed to using electronic account books, so they adopted a high-cost measure - printing all account books. Now that 20 years have passed, the author believes that necessary measures can be taken to force some people to change their old habits and establish the dominant position of electronic account books in accounting computerization.

5.2 Transformation of account book format.

Traditional account book formats include three-column format, multi-column format, quantity format, plus foreign currency format, etc. At present, a considerable number of accountants are only accustomed to using the traditional account book format to audit accounts. In fact, computers can classify and combine any data, far beyond the current format of account books. For example, a customer's dealings involve four accounts: accounts receivable, accounts payable, accounts received in advance, and prepaid accounts. Using the current account book format, these four accounts can only be opened one by one. Using computer account books, as long as you find this customer name, and then combine it with the relevant accounts of this customer name, you can analyze whether I owe someone or someone owes me.

Therefore, as long as accountants are liberated from the concept of traditional account book format and use accounting software flexibly, and the accounting software is integrated into the idea of ??"accounting business reorganization", then the traditional account book format will be Unformatted but capable of arbitrary classification, combination, and summary form substitution

6. Cancel the output of intermediate process tables.

The so-called intermediate process refers to some methods and formats in manual operations such as "Account Summary Table", "Summary Accounting Voucher", and "General Ledger Account Trial Balance Sheet". In fact, the preparation of these intermediate process tables is nothing more than the convenience of logging into the general ledger and making reports. Analyzing the idea of ????logging in and making reports in computerization, it is completely possible to register the general ledger according to the classification of vouchers and then form reports. There is no need to Consider the issue of balance or not, because when the voucher is entered, the voucher with uneven debit and credit cannot be saved. Eliminating the output of the intermediate process can not only reduce the burden on operators, but also make accounting software more concise and clear.

7. Strengthen the internal control system.

The traditional internal control system emphasizes the consistency of accounts and documents, the consistency of accounts, the consistency of accounts and the consistency of accounts, that is, the four consistency. After the computerization of accounting, there is no need to worry about the consistency of the first three. However, since data in computers can easily be modified and stolen without leaving traces, preventing computer crimes is an important aspect of computerized accounting work. Strengthening the internal control system is not only an important measure to prevent computer crimes, but also a powerful guarantee for reducing errors. We should establish new internal control systems such as "authority control", "operation control", "modification control", "confidentiality control" and "hardware control". At the same time, the traditional accounting work organization system should also be adjusted accordingly.

References

〔1〕 Deng Na. Analysis and Prevention of Distortion Causes of Accounting Information in Commercial Banks〔J〕Journal of Anyang Normal University, 2004, (05).

< p>〔2〕 Zhang Wenxiang. Research on the characteristics and control strategies of audit risk in the information system environment〔J〕Finance and Accounting

Communication (Academic Edition), 2005, (11).

〔 3] Chen Huijun. The impact of accounting computerization on accounting work [J] Contemporary Managers (Mid-term Issue)

, 2006, (21).

[4] Han Guangqiang, Zhang Yong. A new stage of the development of modern auditing--Network auditing〔J〕Enterprise Economy,

2004, (11).

〔5〕 Zheng Juan. The impact of accounting computerization on accounting Influence of work [J] Science and Technology Information, 2005, (27)

.

Acknowledgments

In the writing process of this paper, the teacher devoted a lot of time I would like to express my sincere gratitude for all my hard work, from topic selection to proposal report, from writing outline, to pointing out specific issues in each draft over and over again, strictly controlling and following instructions. At the same time, I would also like to thank all the teachers who gave me great care and support during my studies, as well as my classmates and friends who cared about me.

Writing a graduation thesis is a systematic learning process. The completion of the graduation thesis also means the beginning of a new learning life.