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A Study of the Internal Controls of Accounting Information Systems in the Network Environment

A Study of the Internal Controls of Accounting Information Systems in the Network Environment GAO Fanxiu 1, a 1 Department of Business Administration Puyang Vocational and Technical College, Puyang ,
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A Study of the Internal Controls of Accounting Information Systems in the Network Environment GAO Fanxiu 1, a 1 Department of Business Administration Puyang Vocational and Technical College, Puyang , China a Abstract In a network environment, an internal accounting information system helps to strengthen its capabilities, diversify its means of, deal with more stringent requirements, and expand its scope. An accounting information system should also be subject to further development and changes to give enterprises great benefits, and its internal should expose new problems and challenges. In this paper, we investigate through analysis of the lower levels of the network of environmental accounting information system to explore i) accounting, ii) its mode of basic internal of accounting information systems, iii) real-time research network environment, iv) the accounting process reengineering processes to construct theoretical models of accounting s, and v) how it can more effectively play the role of real-time to provide theoretical support. Keyword -- Internal Control; Accounting Information System; Network Environment I. INTRODUCTION With modern computer and information technology being widely used in accounting, the experience of developing network based accounting from manual to computerized has also resulted in changes in accounting data processing. In recent years, some of the world's largest financial scandals came from emerging companies deceiving investors and the public, and forcing the business community to strengthen accounting oversight and internal. Specially, the rapid development and wide application of network technology has changed the business environment for the survival and management concepts to broaden the scope and content of business management. All of this will certainly affect and change the specific content and performance characteristics of internal and lead to internal corporate accounting information system to content, methods, tools and other changes, and force the scientific community to continue to study internal s [1-2]. Changes in the internal of traditional accounting information systems cannot meet the requirements of the network environment, there is an urgent need to establish a sound internal under network environment accounting information systems to meet the special requirements of the new environment. Along with the in-depth application of information technology in accounting information system, the enterprise survival environment has changed, the traditional accounting environment such as accounting, such as tools, business process, great changes have taken place, also rely on the traditional accounting has been difficult to cope with the enterprise in the face of market risk, accounting to risk development, design to form a new accounting information system under the network environment accounting internal system; At the same time, the department also needs to be further coordination between the internal requirements, in order to the internal self-assessment and the information exchange and communication platform [3]. This article is under the background of the study of the accounting information system under the network environment of internal mechanisms. Taking of the organization as a whole within the US COSO framework theory, analysis of the characteristics and the elements of the internal accounting information system under network environment problems, investigate the accounting information system under network environment internal framework. Through the elaboration of internal accounting information system under network environment theory, and certainly within the of the internal of accounting information system application value; analyzes the problems existing internal system in the network environment may encounter, and then put forward the solutions under the network environment information system of internal accounting s of the above problems. II. ACCOUNTING INFORMATION SYSTEM AND INTERNAL CONTROL Accounting information system is built on the theoretical basis of accounting practices and accounting on the use of modern information technology theory and practice of interdisciplinary, accounting information systems as an important component of the department of information systems. Accounting information system is a computerapplication platform, the whole concept of system analysis, design and build up to the financial of the accounting business for automatic processing, providing financial information to information users, and be able to assist financial analysis and forecasting, and related management decisions to provide useful and timely information on modern systems [4-6]. Accounting information system goal DOI /IJSSST.a ISSN: x online, print is to provide services for business decision-making and management of enterprises and institutions, for the government's social economy, market regulation and macro decision-making, as well as provide relevant information services for those who need additional information. As technology advances, IT industry with each passing day, gradually moving towards intelligent business management and accounting software products and services are increasingly sophisticated, large-scale accounting software widely used in Layer C/S, the customer three C/S, B/S's and server architecture, the front can be realized using a web browser, back-end systems to increase network servers composite structure [7]. Expand the scope of network accounting management of enterprises, strengthen the communication of information between the enterprise, the network filter improves the quality of information, reduced operational time information input and output. Greatly reduce operating costs and achieve internal and external information resources sharing [8-9]. Internal environment Risk assessment Accounting information system Control activities Information and communication Internal supervision information system itself embedded internal system. Object of this study is based on internal accounting information system network environment. III. ACCOUNTING INFORMATION SYSTEM INTERNAL CONTROL HIERARCHY IN NETWORK ENVIRONMENT Good internal system should have a selforganizing, self-regulating function. Internal accounting information system under network environment to go deep into the technical level on a computer network, methods and modern information technology closely, high degree of integration [12-13]. Control the timing of the prestressed, from system design and development phase begins to exercise, process throughout the entire network accounting information system design, development, application, routine maintenance and so on. Network Accounting Information System working environment has undergone a qualitative change in the internal system needs to plan and design. Specifically, network internal accounting information system environment should be structured, from the inside to the outside, there are multiple levels of nested system. Internal at all levels of the relationship shown in Figure 2. Internal Figure 1. Relationship between accounting information systems and internal s. The rapid development of information technology, drastically changing business environment, impact on the traditional model of corporate governance, accounting information system has been widely applied in all walks of life, the study of accounting information system and internal relationship imminent. Accounting information systems environment is more complex with respect to the traditional accounting information system environment, which urgently requires companies to establish internal management with suitable internal system. Internal and effective integration of external, in order to ensure the safety and reliability of the entire accounting system information. Accounting Information Systems and internal interaction between: the impact of changes in accounting information system of the enterprise internal, internal, in turn, affect the process of enterprise information systems. Internal of accounting information systems functioning and achieve the objective to provide a guarantee, accounting information system itself operating conditions provided for the implementation of internal and information objects [10-11]. Accounting information systems and internal s under the influence of information technology is the interdependence and mutual influence, the relationship between accounting information systems and internal s shown in Figure 1. Accounting information system itself has become a very complex system, which needs to improve the procedures in its internal settings corresponding guidelines and standards. Therefore, the accounting System of macro Daily application Medium system Data management Control system design Application development Figure 2. Internal hierarchy in network environment. The macro- system. Responsible for corporate decision-making put forward the target system is running, from a macro perspective proposed internal accounting information system should complete the work, which is the macro-management of accounting information system. Concept of system. Head of corporate accounting information system implementation management accounting information systems in corporate decision-making policies, and accounting information systems run daily overall planning. Control system design. System development department based on the overall design of the actual situation of enterprise system solutions, detailed design and documentation work to the application form. That systematic analysis of the formation process of implementing book. Program development. Written specifically for program management and implementation of applications, which is running a program of initial quality check. State data management. Data Management department is responsible for corporate data and applications documentation. Daily application inside. DOI /IJSSST.a ISSN: x online, print IV. EVALUATION RESEARCH OF ACCOUNTING INFORMATION SYSTEM INTERNAL CONTROL BASED ON NETWORK ENVIRONMENT Control environment A1 Risk assessment A2 Control activities A3 Position setting A11 Responsibility division A12 Human resource management A13 Enterprise culture development A14 Database A31 System maintenancea33 Operational A35 Risk overall assessment A21 Risk prevention A22 New risk A23 Hardware maintenance A37 System developmenta32 Network securitya34 Business processa36 V. CONSTRUCTION OF ACCOUNTING INFORMATION SYSTEM INTERNAL CONTROL MODEL Accounting information system of internal system consists of six parts: objectives, planning, development, operational, risk, evaluation of in this paper, first, the five elements of internal for the basic elements of the five basic elements as a starting point and then determine the five elements of the point, then on the basis of the points, respectively, to determine the objectives, the specific process shown in Figure 4. Object Planning Development Operational Risk Control elements Control points Control objectives Control evaluation Major points Advanced target Evaluation process Secondary points Detailed objectives Information and communication A4 Internal communication between systems A41 Communicate with the external environment A42 Evaluation method Figure 4. Accounting information system internal. Supervision A5 Combination of inside and outside A43 Supervision beforehand A51 Check the audit A52 Accounting information system internal key indicator Figure 3. Evaluation indicators of accounting information system internal based on network environment. After accounting information system is established, then we identify specific information system of internal accounting point five elements, and then to evaluate specific companies. Due to the influence of the five elements of internal internal accounting information system the entire range, it is difficult to distinguish clear boundaries, blurred exist, so we use the fuzzy comprehensive evaluation method to evaluate. The following evaluation methods and do some simple introduction, using fuzzy comprehensive evaluation method is mainly because the general evaluation methodology focuses on qualitative evaluation, too subjective, the lack of scientific analysis methods and fuzzy qualitative evaluation into quantitative evaluation, effective avoid this problem. Specific evaluation index as shown in Figure 3.. Evaluation of Enterprise evaluated before work with relevant departments to communicate, so that the evaluation can get support and cooperate with relevant departments to ensure the smooth development of the evaluation work. When evaluating plans, it will assess the plan circulated department, at the same time, staff supervision departments should make arrangements for evaluation, the results of the survey, assessment document signed by the department heads, in order to ensure a reliable assessment. Finishing good summary evaluation data will be collected to verify the authenticity of the data collected, the information needed to compare the information needed to organize, analyze and evaluate the final evaluation report concluded that the business results of the assessment phase. Set the points of the various components, we can combine two-dimensional frame concrete evaluation and analysis of the model. The two enterprise internal and internal of accounting information system, is composed of five elements, each element is under the influence of many factors, therefore, it will be to analyze the factors influencing the five lines of the first detailed list, find out the factors influencing the specific, depending on the degree of influence of these factors, given their different proportion, and then according to the influence degree of the five elements of internal, calculate the internal level, can clearly know what kind of level in enterprise internal system is. Finally, according to the layers of analysis and calculation, the result of the layer, find out the shortage and improvement is put forward. VI. ACCOUNTING INFORMATION SYSTEM FOR CORPORATE INTERNAL CONTROL DESIGN Enterprise risk mainly from strategic risk, operational risk, financial risk, human resource risk and information distortion risk. Based on internal perspective, this paper seeks to establish a mechanism of adaptive within the accounting information system, so that the accounting information systems within the enterprise become interrelated, mutual restraint ties, to achieve full of the information flow, logistics and performance in order to achieve corporate strategic goals and business objectives. Figure 5 illustrates the relationship between the accounting information system of internal. DOI /IJSSST.a ISSN: x online, print People Business management Control Purchasing activities (cash flow) Enterprise business activities Goods Product Money Investment Things Production activities Information flow (asset information and value-added) Decision making Feedback Feedback Figure 5. Accounting information system for corporate internal. Internal s within the company can be two-level, three aspects of the implementation of. Two level refers to the first level is the board of directors entrusted shareholder performance management layer, shareholders are not directly involved in the of production and business activities, but by the accounting information on the company indirect of investment options to achieve the business management activities. Approved by the Board for approval of appointment and removal of managers and the company's strategic goals, develop and achieve long-term strategic objectives of the enterprise. It belongs to the strategic level of risk. In order to ensure the effective functioning of the mechanism, the need for the information to monitor the authenticity of accounting, in order to facilitate management performance to make real and objective assessment of the long-term strategy to provide reliable information to support decision-making, thereby reducing business risk. The second level focuses on operational risk. Accounting information systems and management activities related to accounting information, each department with which information on the business activities of analysis, decision and, risk of business activities, namely call accounting supervision and. It refers to three aspects of the information flow security s property management performance. Property security mainly refers to the tangible assets of the enterprise, security of intangible assets led. Information flow refers to reflect the accounting information financial, physical, intangible assets, human capital, enterprise resource authenticity to and prevent distortion performance information refers to the value of the various departments to create the analysis, evaluation and, to ensure that enterprises maximize benefits. Performance evaluation criteria seek objective and reasonable, taking into account long-term goals and short-term business goals. These three aspects are complementary, only the information reliable, relevant, in order to reduce operational risk, strategic risk, improve management performance. Only safe and effective of the property, in order to reduce operational risk and business risk reduction, management performance is good, help reduce false financial reports. VII. CONCLUSION The network environment, accounting operations of enterprises increasingly dependent on information systems, the use of information systems to the enterprise's economic activities and information systems has become an important part of internal. Within the development of computer network allows companies, a variety of computer systems connected to each other outside, in greatly improving the speed of information processing as well as enterprise information system into an open, complex environment, which will undoubtedly give enterprises Internal has posed a serious challenge. This article aims to explain the network environment, how to theory based on the latest achievements of internal selfassessment of internal problems and development is conducive to enterprise development, internal accounting information system of modern measures on this basis. Of course, because the network technology has not yet mature, and the internal is not a system or a mechanical rules, it will be as the change of enterprise management environment change, so to strengthen the internal of accounting information under the network environment's hard work, internal is a dynamic, is a to find and solve problems, find new problems, to solve the problems of the new cycle, the process of accounting theorists need to continue to further research, corporate need to strengthen understanding, attach importance to it, on the basis of the traditional concept of make full use of network information technology innovation work of internal, internal system to be adapted with The Times, meet the needs of enterprise management, bring more value for the enterprise. Along with the social development of science and technology, enterprise management environment change, again after the enterprise accounting information system of internal environment changes, therefore, the research direction in the research process, should draw lessons from the results of other researchers, more in-depth study of internal theory related disciplines, to get more scientific theory basis for this topic. ACKNOWLEDGEMENTS Henan Provincial Government Decision tender subject ( ). REFERENCE [1] Grabski S V, Leech S A, Schmidt P J. A review of ERP research: A future agenda for accounting information systems. Journal of information systems, vol. 25, no.1, pp.37-78, [2] Romney M, Steinbart P, Mula J, et al. Accounting Information Systems Australasian Edition. Pearson Higher Education AU, [3] Hoitash U, Hoitash R, Bedard J C. Corporate governance and internal over financial reporting: A comparison of regulatory regimes. The Accounting
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