The Main Measures To Strengthen The Internal Control Of The Network Accounting System

Network accounting must adjust the personnel structure of the financial department, and divide the two posts into operation and monitoring. In addition to setting up database administrators, accounting data collectors, data auditors, special network supervisors should also be set up.

The operation password must be set up to achieve reasonable division of labor, mutual restriction and mutual supervision, so as to prevent accidents.

Accountants should make sure that safety requirements for computer hardware, software, data files, data pmission, input and output data and personnel are worked out.

We should improve the security and defense ability of the network system, and block the illegal visitors such as hackers from outside the intranet so as to protect the internal information.

At present, in the practical application, the financial system and the large state-owned enterprises have their own private networks. For example, the railway enterprises stipulate that except for special jobs (such as tax related posts), the Internet is prohibited. The tax related computers in the finance department need to connect to the external network, which must be used exclusively for the special purpose aircraft, and must be isolated from the internal network by means of technology. The virtual server is specially designed in the financial processing software, which has played a certain role in security protection.

The so-called soft power refers to constantly improving the quality of internal accountants, especially organizing network security and information security training, such as hacker attack prevention and port scanning, worm, mail, U disk virus analysis and preventive strategies.

And a certain degree of business.

The ability to train a group of accountants who know both accounting and auditing business, and proficient in computer application technology and electronic pactions.

The so-called hard power is to continuously strengthen the technical input and construction use of equipment safety hardware, and advocate and encourage the use of network security equipment designated or approved by the relevant state departments.

In the network accounting system, the hardware matching of the computer must be able to meet the needs of the actual work and the expansion of the network in the future.

It is necessary to have a security early warning system, that is, real-time search for data flow with network attack characteristics and violation of network security policy, blocking illegal network connections, and further tracking the hosts involved in the event, thus forming a sustainable pformation mode combining vulnerability detection with real-time monitoring.

It is one of the important means to ensure the effective implementation of the internal control system, and internal audit is needed from all stages of system development to daily operation.

In the daily operation stage, the internal auditors should check the implementation of the system, and also be responsible for the evaluation and verification of the preservation of the business process records, report generation and environmental safety and related control, and test the system procedures with network technology to check whether the business process is correct and reliable.

In addition, the internal auditors should strictly control all kinds of data and reports generated by the computer to ensure their reliability and accuracy.

In the actual application, railway enterprises have designed specialized audit software, which can analyze the database, monitor large amounts of funds, and check the rationality of capital pactions.

Whether accounting information is safe or not is directly related to the scientific nature of enterprise management and other elements (system resources, funds, property and materials) security. It is the key to secure e-commerce pactions, the core of network accounting security, and the security guarantee of accounting supervision.

Therefore, archives management should be strengthened.

For example, the carrier for accounting data should be stored in containers for moisture-proof and antimagnetic.

It is also necessary to scientifically stipulate the relevant authority of accounting archives. For example, it is necessary to inquire about the accounting records of previous years.

We should ensure the safety and integrity of accounting files. For example, the books printed by computers should be bookbinding in accordance with the relevant provisions of the full-text files.