1 Introduction

Internal accounting control, including the reliability of assets and financial records of all methods and organizations, or directly related to organizational processes, generally includes examination and approval and authorization system, records and accounting reports, separation of assets entrusted by enterprises or assets, physical control and internal audit control devices. An effective internal accounting control system should be responsible for ensuring the implementation of economic business, completing the work according to the needs of management departments and ensuring the correct implementation of the system. Internal accounting control is a self-restraint and self-restraint organic organization formed in the process of accounting treatment, including a series of interrelated and restricted systems and procedures. This is an important guarantee for the healthy and orderly operation of accounting activities and the basic condition and important content of audit work. The Accounting Law of the People's Republic of China stipulates that all units must establish and improve the internal accounting control system.

Through the research of this paper, firstly, the management of Corn Man Catering Management Company has changed the lack of understanding of internal control management of accounting computerization, and realized the importance and function of establishing an effective computerized internal control management system. The second is to make relevant enterprises have relevant departments to establish computerized internal control.

2 Overview of enterprise accounting computerization and internal control

2.1 Overview of enterprise accounting computerization

Computerized accounting is the abbreviation of the application of electronic computer and modern data processing technology in accounting work. It replaces manual accounting, accounting and accounting, and replaces the human brain with the analysis, prediction and decision-making of accounting information. It realizes the automation of data processing and the traditional manual operation. Accounting information system has developed into an accounting information system. Computerization of accounting is a major change in accounting history. This is not only the need of accounting development, but also the requirement of economy and accounting technology.

broadly speaking, accounting computerization refers to the related work of accounting computerization, including the development and application of accounting computerization software, the training of accounting computerization talents, the macro-planning of accounting computerization, the construction of accounting computerization, and the development and development of accounting computerization software market.

computerized accounting is a combination of personal computers. Its basic components include accounting, hardware resources, software resources and information resources, and its core is functional accounting software resources.

2.2 overview of internal control

from the perspective of modern management, the so-called control means are operation, management, command and management. Any organization and management personnel should carry out business activities in an orderly and effective manner, provide reliable financial accounting information and other information, as well as various management information, take control measures, reduce decision-making mistakes, and prevent improper behavior in their work. When this control is carried out in an organizational system, it is usually called internal control. Internal control is the organization, plan, method and procedure of various constraints and adjustments within the organization, in order to improve the operational efficiency of the organization, obtain and utilize various resources to achieve the established management objectives. Its essence is a kind of management control and a necessary tool to effectively implement organizational strategy.

in 1992 COSO report, we defined the following definitions of internal control.

internal control is carried out by the board of directors, managers and other employees. It provides a reasonable guarantee for the operating efficiency, reliability and compliance with relevant laws and regulations of financial reports. These elements include: control environment, risk assessment, control activities, information and communication, and monitoring.

2.3 the influence of enterprise accounting computerization on internal control

accounting computerization is the use of computers to process accounting data. It is the core of data processing system, centering on computers and data transmission and communication equipment. A series of accounting work has been completed from the aspects of collecting, recording, verifying, classifying, registering, calculating, summarizing and reporting the original data. On the surface, accounting is a change in accounting data processing methods, but it essentially affects the internal control system of enterprises and makes fundamental changes in internal control of enterprises.

computerized accounting has increased the difficulty of auditing. In the computerized system environment, the audit trail has changed a lot. The traditional audit trail disappeared in the environment of computer system, instead of invisible electronic data, files and disks. Traditional ledgers, agent's signature, records, sequence and business composition are all obvious clues that do not exist. In the past, decentralized internal control was mainly concentrated in information centers and management or computer management departments. Old data and data were often covered by new data, so new data covered old data and data. The audit trail was deleted a little. Systems and programs are also being upgraded. The audit trail has been changing.

3 Current situation of internal control management of accounting computerization in Corn Man Catering Management Co., Ltd. 3.1 Company profile

Yancheng Corn Man Catering Management Co., Ltd. was formally established on October 1, 2118. Its catering brand, Corn Man chain restaurant, has inherited Chinese food culture for thousands of years, combined with modern management concepts, and formed a healthy Chinese fast food unique to Corn Man, which is suitable for mass consumption groups, and now has it. Since the establishment of the company, it has been commended by "China Excellent Brand Building Enterprise", "China Famous Brand" and "China Integrity Demonstration Unit". Corn Man Restaurant Management Co., Ltd. was rated as "Top Ten Influential Brands in China Restaurant Chain Industry", and it has become one of the well-known restaurant chain brands in China! In 2111, the company took "based in Jiangsu and radiating to East China" as its market expansion strategy, and we will further devote ourselves to providing consumers with more advanced, healthier, faster and more modern fast food. Carry forward the brand of "Corn Man", and make large, strong and high-quality goods operate under the banner for the development of Chinese fast food in China.

3.1.1 Introduction to "Corn Man" Restaurant

The rapid development of modern life and market differentiation result in the rapid rise of Chinese fast food. "Grains Man Catering Management Co., Ltd." provides a place for consumers to eat with its elegant decoration and comfortable environment. Thoughtful service provides customers with a good home environment. Careful selection of raw materials, strict control of cooking process and meticulous humanized service are the unique qualities of corn people. "Corn Man" is a scientific and suitable dietary combination for Chinese people's tastes. Starting from Chinese people's eating habits and combining with the current domestic consumption level, it has formulated a unique and nutritious dietary combination, which scientifically provides a balanced nutritional mix! Hygienic, fast, elegant and traditional fast food.

3.2 Internal control status of computerized accounting in the company

In the first quarter financial data analysis meeting of the company in March 2119, the financial department of Corn Man Catering Management Co., Ltd. reported the sales income, accounts receivable and payable and inventory materials of the quarter. In the first quarter of 2119, the sales revenue reached 78,936,111 yuan, the total profit reached 4,668,911 yuan, the balance of accounts receivable was 15,139,111 yuan, the accounts payable was 7,741,611 yuan, and the inventory of raw materials reached 15,455,911 yuan. However, in the analysis of financial data, the following problems are found:

the growth rate of expenses during the period of p>3.2.1 is much higher than that of sales revenue

As can be seen from Table 1, the sales revenue in the first quarter of 2119 increased by 18.89 million yuan compared with that in the same period of 2118, the growth rate of sales revenue was 31.45%, and the operating cost increased by 15.33 million yuan compared with that in the same period of 2118, with a growth rate of 28. During the period, the expenses increased by 1.92 million yuan compared with the same period in 2118, with a growth rate of 51.65%, and the operating profit increased by 1.64 million yuan compared with the same period in 2118, with a growth rate of 54.31%. Judging from the sales data, the sales revenue did increase greatly, but the growth rate of expenses during the period was much greater than that of sales revenue. We can know that during the first quarter of 2119, the growth rate of expenditure during the period was far greater than the growth rate of sales revenue.

table 2-1

3.2.2 cashier's shift registration of current accounts

after checking the confirmation letters of accounts receivable of various business departments, it is found that the data between the company and some units are inconsistent. After asking the relevant personnel, I know that due to maternity leave, the operator of the registered account is resting at home, and the registered account is temporarily replaced by the cashier.

4 problems existing in the internal control of accounting computerization in Corn Man Catering Management Co., Ltd.

4.1 The understanding of internal control system is not in place

The leaders of Corn Man Catering Management Co., Ltd. have insufficient understanding of the importance of internal control of accounting computerization. Compared with the internal control of manual accounting system, the internal control of computer accounting information system has the following characteristics.

4.1.1 Changes in internal control measures and methods

The changes in internal control measures and methods are mainly reflected in two aspects: First, after the implementation of computerized accounting, there are no necessary internal control measures under the original manual accounting system. For example, we should equate summary table, voucher summary table and trial balance operation with general ledger and detailed account. Under normal circumstances, because the computer automatically calculates and summarizes, there will be no mistakes, unless there are computer viruses, illegal operations and data damage, so the above measures are unnecessary. Second, some internal control measures under the original manual accounting system were transferred to computers after computerization. For example, the balance of account income, the balance of each account. Account balance checking is unnecessary. Generally speaking, the internal control measures of computerized accounting information system can be divided into general control and application control measures, computer-based system program control, organization control and application control guarantee, and computer control and manual control mode based on control are controlled by manual control. The combination of systems.

4.1.2 Internal control system has new contents

Due to the introduction of computer technology and modern information technology (such as network technology), on the one hand, some changes have taken place in the form of accounting work, on the other hand, some new work contents have been added to accounting work. At the same time, the scope of internal accounting control is becoming wider and wider. Due to the increase of internal control in manual accounting system, some internal controls in internal accounting control have also increased. The internal control under the computerized accounting information system must also have new contents. For example, analysis, programming, computer hardware and software, internal control system of computer maintenance personnel and computer operators; Computer virus prevention, computer system and internal accounting information security protection, network system security control rules; The responsibility system of computer operating system administrators, system administrators and system maintenance personnel, the control of software use, the control of modification process, the control code of data backup control subject, the control of payment time, and the contact control of equipment, etc.

4.1.3 The focus of internal control has shifted

The key to the internal control of manual accounting information system is the control of guardianship and the filing of accounting vouchers. Control of accounting procedures, control of accounting personnel's post responsibility, control of accounts, accounts and accounts, and focus on the internal control of computerized accounting information system from the traditional financial sector. According to the processing department, internal control is the control of the relationship between the original data input computer control, accounting information control output, human-computer interaction, computer system and control, system security and control, and the control requirements are more stringent.

because the company's financial personnel are unfamiliar with computerized knowledge and computerized management, they are only used for manual accounting management. Therefore, the reliability of computerized accounting data is questioned, which leads to the chaotic situation of management confusion and lax management, and seriously affects the implementation of the internal control system of the company's computer information system.

4.2 The basic management of computerization is weak

After the computerization of accounting, Corn Man Catering Management Co., Ltd. failed to establish an operating system and an accounting file management system as required, which made the basic management of accounting lag behind.

4.2.1 separation of duties is not implemented effectively

The data processing and storage of manual accounting system are scattered in different departments and personnel, and the prominent feature of computer system is the automation and centralization of accounting data processing, which poses a certain threat to data security. After the implementation of computerized accounting, the division of functions of accountants is still the same as that of manual mode. It only increases the position of system maintenance personnel, does not constitute a new responsibility system, and controls the operation authority by setting passwords. For example, the computerized system has the necessary financial division function, and each operator has his own password and different working rights, and each operator should keep his own password. However, in the computerized practice of Corn Catering Management Co., Ltd., although the financial division of labor is different, it is an operator who can enter different business systems with different identities, thus controlling the division of labor of the financial department. For example, we should manage the income and expenses of part-time sales and expenses paid by operators, which is easy to make mistakes in collection and payment.

4.2.2 There are risks in the maintenance process

Sometimes the operator has problems in the operation, and the operator directly informs the maintenance personnel for maintenance, rather than through the strict application and acceptance system, and no relevant records are made during the maintenance process. In this way, unauthorized computer maintenance personnel can also use computer technology and network technology to easily browse various data files, resulting in the disclosure of accounting confidential data.

4.2.3 The importance of computer accounting file storage is not clear

Accounting materials, storage media of accounting software and accounting files are not saved in time. Accounting files are not strictly kept separately. Although these data are provided by Corn Man Catering Management Co., Ltd., it is impossible to insist on regular inspection and backup, and there is no need to take remedial measures for unexpected problems. If we do not strengthen the control of data security in computerized accounting information system, it will greatly increase the possibility of data loss and damage, resulting in the failure of financial software program control. In order to ensure the safety and reliability of accounting information, the Ministry of Finance has formulated relevant regulations. Financial software is required to use technology to achieve certain security, but corn catering management co., ltd. has not implemented the above provisions.

5 suggestions on improving the internal control of computerized accounting in Corn People Catering Management Co., Ltd.

In view of the problems existing in the internal control of computerized accounting information system in Corn Food Management Co., Ltd., this paper puts forward some measures for improving the internal control of computerized accounting information system.

5.1 Strengthening the risk awareness of personnel at all levels of the company

Accounting information is an inevitable trend of accounting development. Compared with manual accounting system, accounting information system has obvious advantages. However, the characteristics and risks of computerized accounting system are different from those of manual accounting system. Therefore, a stricter and more systematic internal control system must be established. At present, computer crimes are increasingly used in society. We should realize the importance of informatization of computerized accounting system to strengthen internal control. Strengthening internal control is an important measure to prevent computer crimes and an effective guarantee to reduce errors. The staff at all levels of Corn Catering Management Co., Ltd. should correctly understand accounting information and create a risk prevention atmosphere.

5.2 Improve the basic management of computerized accounting in the company

5.2.1 Further improve the supporting system of computerized accounting in the company

With the increasing popularity of computerized accounting and accounting software functions, computerized accounting has brought new problems, and we have further supplemented and improved the computerized accounting in the existing system. Through these systems, accounting computerization is further restricted, so that accounting computerization can play a role on the road of standardization. The system is internal accounting based on a series of accounting standards.