The Influence of Network Technology for the Accounting and the Countermeasures

（Henan College of Animal Husbandry and Economy, Zhengzhou, Henan, China 450002）

Abstract. With the economic development, social sectors have achieved fruitful results, so with the corresponding accounting profession in order to adapt to the development of various sectors of society must also continue to improve and change some of the original theory and accounting methods. Among many changes in the environment, the development of network technology of the original accounting methods had a very significant impact, and the article describes several aspects from the impact of existing network technologies for the accounting and the corresponding countermeasures.

Key words: Network Technology, Information, Accounting Methods

Introduction

Development and application of Internet technology no doubt greatly enhance the progress of the enterprise management tools, which greatly promoted the accounting work efficiency. It also brought new problems to the corporate accounting internal control, and the specific performance is as follows:

The Declining Accounting Information System Security.

When it entered into the accounting information system, accounting information security suffered greater challenges. The network is an open environment, and in theory, it can be accessed, unless they are physically disconnected. Because of this, the accounting information system to ensure it is difficult to completely avoid the problem of unauthorized access. Especially when this system there is a serious bug program, the system capacity is very poor security controls and system managers cannot adjust, so it is difficult to ensure that the system information will not be stolen or tampered with. This attack may come from outside the system, it may be from within the system, but the event will result in huge losses to the enterprise. The rampant computer viruses also brings great risks to the accounting information system, and now the computer virus is hard to detect, it can be via Email, Web, instant messaging software, etc., and its propagation speed is 20 times alone, so the effective control computer virus is to ensure that the accounting information system security is an important part.

To Extend the Scope of Internal Control

Enterprises in the establishment of accounting information system, accounting control environment is also great changes occur: Firstly, the composition of the accounting department personnel structure has changed from the original finance, accounting, computer operators expanded to also consider network System maintenance staff and network administrators etc.; Secondly, expand the scope of the accounting treatment of business, in addition to the completion of the basic accounting business, accounting information system also integrates a number of management and finance related functions. For example, online tax, online customs, regulations and financial information online inquiries, online sales, online banking, online securities trading and online foreign exchange and so on.

Increase The Development Of E-Commerce is Difficult to Control

Gradually gained popularity in recent years, e-commerce, online trading increasingly common, e-commerce on the one hand was greatly improved the efficiency of enterprise business activities, to bring boundless vitality, another aspect to the accounting information system of internal control with a new challenge. E-commerce-based documents, electronic money, online banking and online billing, etc., although you can speed up the turnover rate of their own, but the accounting information system risks are unprecedented. Once all of the original documents of all enterprises have adopted digital format, which will increase business and depends on the notary's electronic document information fidelity is especially important. It has recently started realization of the electronic seal, "Electronic Signature Law" has begun to implement, because it is implemented, and did not reach perfection. While the legal aspects of the network are relatively small and is not standardized, it also gives accounting information system with two great difficulties and unprecedented challenges.

Changes in the Control Environment

In the accounting information system, unlike the traditional manual and computerized accounting systems bookkeeping stage, "flat" organizational structure will replace the "vertical" type of organizational structure. The corporate computer network system using the crisscross, changing the traditional information uploaded issued vertical transmission methods, decision-makers to make contact directly with the executive level, middle management is weakened, leading to the upper level is no longer the organization, and become the center of action. So that enterprises in modern competition may occupy time advantage. The new flat organizational structure enables both internal and external personnel at where they are easy to obtain account information.

To address the above problem, you can take the following approach control.

The Accounting System Maintenance Control

System maintenance, including software modifications, the code structure modification, etc., related to the restructuring of the system function, the expansion and improvement of its process are similar to system development. Therefore, the system developed control method is also suitable for network system maintenance. It should also establish maintenance approval system maintenance methods, maintenance, content testing, maintenance, documentation standardization system, and maintain with the machine, test data and operating system, and so the machine. The maintenance control system includes installation, modification, update an extension, backup and other work.

A Control System Environment

The environmental control system is to ensure that the accounting information system hardware physical stability, prevent the emergence of a similar fire, flood, accident, etc.; reduce the occurrence of unexpected events caused by the loss of the enterprise. In the 911 event, the New York World Trade Center attacks suffered the disaster quickly spread commercial activities, and make a normal transaction is aborted, the damage caused incalculable. The following survey shows the probability of a disaster: the probability of natural disasters is 30%, the probability of sabotage was 45%, and the probability of human error is 25%. Control of the object, including the accounting information system operating environment temperature, humidity, power supply systems and magnetic fields, etc.; Controlling aspect is the accounting information system during operation; Take measures to control air-conditioning equipment is installed to protect the electronic components necessary for stable operation temperature and humidity index; installation baseline system to ensure stable operation of the computer's hardware system must supply quality indicators; Strictly prohibited magnetic objects into the room, the computer hardware will not be used to ensure that a strong magnetic field interference (computer system hard drives, monitors, network line because of a strong magnetic field interference was not working properly).

The Control of System Maintenance

The purpose is to maintain control of the system management of maintenance work in order to ensure that accounting information system stable, continuous operation can be controlled from the following two aspects:

Test used to maintain the computer system must be used in the actual business and computer system for processing the phase separation, and can not share a computer system. For accounting information system operating in the application software, system software upgrades and platform conversion must follow the principle of conservatism, you must change when the first test in the maintenance of the system, to develop viable programs and emergency measures software changes to be implemented.

Control Network Security

Accounting information system than the manual accounting systems and computerized accounting system is a network of advanced technology to make the original stand-alone operation into multiple computers to work together, but with the widespread use of the network, the problems caused by more prominent. In recent years, computer viruses spread using the Internet presents a clearer upward trend, which is due to the virus which are currently shared via LAN or the use of weak passwords in the LAN system to spread.

Control of Resources Accounting Information

Accounting data resource control system controls the entire main security objectives to prevent data program is modified, damaged, and be infected. The treatment should be layers of defenses to guard against. Each operating system each module must set the appropriate password, to prevent illegal operation right personnel. For specific information, who can read and who can be rewritten, those people must have strict rules.

Threats to the security of the database system, mainly from two aspects: First, the database system and beyond personnel unauthorized access; the second is due to a system failure, malfunction or vandalism causing physical damage to the database. In response to these risks, the main accounting data resource control may take the following measures:

A Reasonable Definition of Sub-Mode Applications

Sub-mode refers to all the data resources or application of a particular user to a subset of the data item. In IT terms, in order to prevent unauthorized access to legitimate users or illegal visitors easy access to all accounting data resources, should be based on different application projects (functions) are defined for the user data sector and, to do what data is needed, use What data, what data is open.

Accounting System Data Resources and Authorization Form

Each user-defined resource access to data scope and content, respectively provide access to the database, modify, delete, insert, etc. operating authority.

Data Backup and Recovery System

IT data backup and recovery under centralized than batch processing environment is more complex, in order to ensure the effectiveness and consistency of system recovery, to establish business log file (log file processing system), and checkpoint file job content information can be recorded, and restarts the operation point is necessary.

For file data control, documentation in the development process will form a complete set of documents, including: system specification, program instructions, data structures, brochures, operation manuals, etc. To ensure proper system operation, the data must be kept secure, subject to the approval be registered to use, modify, review for approval by hand and do modify records.

Strengthen Accounting Control Specific Operations

Operational control is a specific application system used to prevent, detect and correct errors, and to dispose of illegal conduct internal control measures. In most applications, control measures can be directly embedded system development software functions.

These control measures can be divided into three categories:

Input Control

Where said input control means the system can be processed formal confirmation of electronic data, converts it to the machine can perceive the shape and the machine can be identified and to be a reasonable assurance that data (including data transmitted by the communication line) is not lost, deleted, plus, duplication or undue changes. Input controls include initial data given incorrect rejected or modified to give control to re-enter.

Input controls include data acquisition and control and data input control, specifically including the contents:

Prevention vouchers and other original documents and accounting data have not been approved for computer processing, especially for manually fill in the original documents and vouchers for scrutiny.

The approval of the general accounting business process should be restricted to EDP (Electronic Date Processing, Electronic Data Processing) outside the department, the EDP department right and approval of business; we cannot arbitrarily modify the business. However, they are not allowed to correct and has been approved businesses questioned, to prepare for examination and approval department timely modifications.

Input module should have the data input validation. For example, set the automatic scheduling vouchers Number used to ensure that the certificate is not missing input or renter; account entered by the system will be converted to a character code Course title to provide to the personnel records check; settings entered lenders amounts together, and the certificate is balanced to give tips borrowing inspection.

In the voucher entry module, set the correspondence between borrowing subjects illegal registration and checks to ensure that the certificate fill normative. This approach not only to ensure the correct entry process, but also an extension of the audit certificate on hand is an effective input control measure.

Processing Control

Herein refers to the process control computer system internal data processing activities (data validation, calculation, comparing, merging, sorting, file updates, and maintenance, access, error correction, etc.) control. A computer program runs process control automatically. Role is to ensure that economic activities (including system-generated economic activity) by the computer handled correctly; ensure that economic activities is not lost, prohibit adding, copying or alteration; ensure that computer processing error is timely identification and correction. Specific contents include:

Timing control operations. Accounting business data processing with Timing of treatment, the operation of a particular process depends on several conditions related to the completion of the process of treatment. For example, the evidence entered into the computer, cannot be registered prior to the audit stated, must be reconciled before checkout, check out before an output accounts table and so on. In the data processing business-processing sequence if reversed, it will lead to confusion in data processing, destruction system, and the relationship between the data.

Data stream processing. The data stream processing in a data processing means in the process, in order to ensure the accuracy of the data processing control performed. For example, when a certificate from the entry personnel entered into the temporary certificate inside the library file, you must go through the audit staff audit signature machine, when all the evidence have been checked and verified, the temporary database files saved to a formal certificate to sub- archive files simultaneously journal, general ledger, subsidiary ledgers landing, and then delete the temporary files and all records, when the temporary certificate database file still unsigned recognized certificate, the certificate can not be allowed to add to the archive file and give Sign journal, general ledger, subsidiary ledgers, with the condition that the data flow restriction is necessary to ensure control of data processing.

Data backup to restore control. The card, account, tables and other accounting data backup are an important element in the process control, backup is a precautionary emergency measure, once the machine part or all of the data is destroyed when the backup file to be restored. As software and hardware failure of the inevitable, and thus establish a data backup and restore control essential. Data backup can be restored control requires the establishment of accounting data backup and recovery system, to determine the accounting data backup and recovery responsibilities, clear lines of responsibility and authority. Establish reference register, the registration time of the backup, data and storage methods, the need for data recovery types of errors, recovery time, and back to the most recent specific date.

Output Control

Computer data processing is completed, the output of the main screen display output, print output, stored in the magnetic media output, and network transmission. Although the front to ensure control and process control input accounting information is true accuracy, but in this process is still possible information go wrong, such as may occur output unauthorized output, and did not give specific departments or not timely sent, the output is incorrect, incomplete, or not easy to understand other errors or problems. Output control is intended to ensure that persons authorized output contacts and the ability to provide timely output to authorized personnel output, computing technology ensure the accuracy and reliability of the results. To this end, it requires the computer to print information to the strict control and establish the output data control system has developed personnel responsible for the distribution, storage and use of registration data entry personnel, distribution date, and print scores and more. In response to these errors and problems, the output control of the main measures is:

Accounting data processing result output data needs to focus on the control of audit control, authorization and print output control process control and so on. Such control is mainly accounted for tables and various other accounting statements control. Since these statements are that people can identify the form of a written or screen output, so you can take: First, manually checked the accuracy of the output report can be taken of the specific behavior, according to the record output statements and technical inspection records are complete. Under Record sequence number checking logs tainted missing or overlapping phenomenon. According to other documents, such as the output of the payroll roster with employees conduct inspections, and to prevent the wrong wages and so on. Followed by the output control report distribution and custody of the specific measures, the output statements have someone responsible for the collection, registration, distribution and storage.

For example, the data output by the computer input and processing error table, the computer operating records. These outputs control information is to reveal mistakes or important evidence of fraud, error should be properly protected against output destruction, loss and tampering.

References

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[3] Zhou Yumei, about the administrative institutions of accounting information Management, Financial sector (Academic Edition) In 2011 07