Internal Control Based On The Computerized Accounting System Under Network Environment

Along with the development of electronic commerce and the gradual implementation of network accounting, tremendous changes have taken place in business accounting and the internal and external environment of accounting management. Now it is difficult for the internal controls mechanisms and means of traditional accounting computerization system to be adapted to the internet environment. Thus it is urgent for business to establish a web-based internal controls system.Starting from internal controls theories and features of internal controls in computerized accounting system, this thesis analyzes the content of internal controls in the ordinary computerized accounting system, pointing out that the ordinary controls should include organization control, system development and maintenance control, system safety control, operation control and files control, the applied controls should contain input control, processing control and output control.Based on the above, the paper analyzes and studies the web-based computerized accounting system and the flow and the features of its internal controls, puts forward the work flow of the web-based computerized accounting system, and presents some new features of the internal controls in the web-based computerized accounting system, such as broader range of internal controls, more difficulties to keep accounting files, new problems as for the completeness of transmitted accounting information, and more difficulties to safeguard the network of computerized accounting system.Finally, methods of internal controls in the web-based computerized accounting system are expounded profoundly in view of the business intranet and its links with the outer environment. The web-based business intranet controls are mainly to reinforce the safety control, security control, and completeness control of accounting data; the controls of the links between business intranet and its outer environment are mostly to strengthen physical control, saving and drawing control, terminal control. This thesis aims to help businesses raise their awareness of risks when constructing computerized accounting system, work out the internal controls system carefully and seriously, implement the corresponding controls measures strictly, so as to maximize the quality of their accounting information.