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In the context of deep integration, especially the strong development of the Industrial Revolution 4.0, the application of information technology to the accounting information system is increasingly necessary, however, besides the essential benefits In fact, the application of information technology also causes many difficulties for users, creating risks about the reliability of the accounting information system.
The article analyzes the impact of identifying possible risks in the process of applying information technology to the accounting information system, thereby proposing solutions to improve the accounting information system at enterprises. Karma.
Overview of accounting information systems
In an enterprise (DN), there is always a management information system to provide information for the management of the unit. An accounting information system is a component of a management information system that collects, processes and provides information to users.
The accounting information system consists of 5 parts: (1) Data collection; (2) Data processing; (3) Storage; (4) Provide information; (5) Control and feedback. These parts are closely related to each other in order to perform the accounting process smoothly; at the same time, connecting activities of enterprises, contributing to the formation and maintenance of value-creating activities of enterprises.
Impact of information technology on accounting information system
Practical research shows that, at present, information technology (IT) has a strong influence and impact on the organization of accounting in general and the quality of accounting information in particular. The method of data processing and providing accounting information has made great leaps compared to the previous manual accounting process, specifically:
- About the general accounting process: All stages of the accounting process from collecting, processing, analyzing and providing information can be replaced by machines and technology. Simple tasks such as data entry, automatic entry processing, bookkeeping, and financial reporting are automatically replaced by technologies or software. This leads to a change in accounting habits and processes, a more professional number of accounting staff, and business leaders, reducing pressure on costs, human resources, and infrastructure. floor.
- About data collection: Accounting vouchers are an important means of collecting input data of the accounting information system. With traditional commerce, when the accounting vouchers are usually made of paper and stored manually in accordance with the provisions of the law on accounting vouchers. But with e-commerce, all activities related to accounting documents from making, circulating and storing accounting vouchers are completely digitized and replaced by electronic invoices. With electronic vouchers, the initial recording and accounting is not done on paper at all, but through the data entry process and electronic data transfer system; At the same time, the review is done through the input of passwords or electronic signatures.
- About the truthfulness and reliability of accounting information: When using accounting software or Excel application in accounting work, it has been shown to effectively reduce data errors, reduce costs and improve accounting staff performance.
- About the timeliness in data processing and information provision: The ability to calculate, speed up, access, share, and transmit data on computer networks has helped the processing. accounting information quickly and accurately…
In addition to the above practical benefits, the application of IT also causes certain difficulties and inconveniences for users, reducing the reliability of the accounting information system, specifically:
- Processing equipment: In computerized conditions, accounting work depends a lot on the system of equipment, so frauds occur in addition to the factor of accountants, it may also be due to the data transmission problems...
- Accounting software: In the computer environment, accounting software is likened to the heart and soul of the accounting information system. The advantage of using accounting software is to ensure consistency, the processing process to prevent errors, but there are certain limitations in accuracy; software-related fraud through faulty code. Currently, the use of accounting software is quite common, but if the software is programmed incorrectly, or the software is designed not suitable for the accounting regime, accounting information is stolen, equipment failure ... will cause certain difficulties for users, creating risks about the reliability and security of accounting information.
- Handling process: For the accounting system processed by computer, the problems arising during the processing are as follows:
+ Business traces not visible to the eye: In a computerized environment, audit trails are often not saved, or only saved for a short time and need the support of a computer. This makes it difficult for users to check and promptly detect errors, especially errors in application programs.
+ Approval and performance of operations: In a computerized environment, some transactions can be performed automatically and approvals are not saved on documents, so there may be cases of data recording. incorrect, incomplete, or invalid data.
+ Update once, affect many files and process automatically according to the program: In computerized conditions, computer programs process a series of operations of the same type by the same method. Therefore, if there is a defect in the program or hardware, it is possible that all transactions will be processed together and give erroneous results.
+ Ability to access and destroy systems and data: In an online processing system, data and programs can be accessed from many places, so there is a possibility of fraud in the computer system. may be higher due to unauthorized access, information theft...
- Accounting data: In the computerized environment, there are many cases where the data is entered directly into the computer without the need for paper documents. Therefore, when the accounting data is corrected, it is difficult to detect the audit trail.
- Accounting information: Unlike manual accounting environment, in computerized accounting environment, all data is stored on database file. This allows the user to directly generate information in a convenient and systematic way. However, the above environment also easily leads to data theft, data being used for wrong purposes, incomplete and untimely accounting information.
- People: In a computer-processed environment, the person performing economic transactions can also be a computer user to record the business. Therefore, in order to operate an accounting information system, accountants must not only have specialized knowledge and skills, but also have computer knowledge and skills, along with the help of experts. do IT.
- Internal control system: The internal control system usually only focuses on economic and financial indicators with the habit of finding fault, taking responsibility, paying little attention to controlling the entire operation of the organization. prevent fraud. This is also one of the loopholes that businesses need to fix soon.
- Important fundamentals for the reliability of accounting information systems: Accounting information systems contain a lot of personal information about customers, suppliers, company personnel, therefore, Information collection, use and disclosure must be used in a reasonable, ethical and lawful manner…
Suggestions, recommendations
An accounting information system has quality when it achieves the set objectives such as: Providing useful information, reasonable development time, satisfying the information needs of enterprises and users, including accountants. Therefore, the accounting information system is always changed, updated and perfected according to each stage of the enterprise's development. To overcome the above limitations, in addition to promoting the application of IT, it is necessary to improve the accounting information system in the following directions:
Firstly, improve the security of accounting information: The accounting information system can contain sensitive information about financial accounting such as cash flow, personnel, business strategy... Therefore, system security is important. Accounting information system will help prevent information leakage.
Second, improve the qualifications and quality of staff: Enterprises should focus on training human resources in the direction of developing management capacity and professional capacity to grasp techniques and analyze data; applying the progress of science and technology to the cycle of accounting information system.
Third, assign authority and responsibility to employees: In addition to preventing unauthorized access, enterprises can also monitor and monitor all access activities to the system through access logs. , control login time, access code, access request type and access data.
Fourth, protect against illegal entry into processing equipment: To limit the risk of computer loss or information disclosure or destruction, computer rooms and databases need to be closely protected. , make backups of accounting data by peripheral storage devices such as hard drives, hard disks, floppy disks, compressed disks, CDs, magnetic tapes... At the same time, enterprises need to strengthen maintenance procedures. , using corresponding technology techniques to fight viruses and malware, prevent data destruction.
Fifth, in terms of technical means: Enterprises need to apply the advancement of science and technology to the organization of accounting information systems, need to synchronously invest in computer systems and technological equipment. modern accounting for the organization to receive, process, provide, store and control information. This is the optimal solution to provide for the effective implementation of resource management activities, create value for enterprises, and enhance competitiveness in the environment of economic integration.
Sixth, perfecting the management accounting reporting system: Enterprises need to establish a management accounting reporting system suitable to the operating characteristics. The information needs of the managers should be directed towards the preparation of reports providing control information, management decision making... The reporting system also needs to be applied in a combination, complementary and increasing manner. management effectiveness of managers.
References:
1. National Assembly (2015), Law on Accounting No. 88/2015/QH13 promulgated on November 20, 2015;
2. Ministry of Finance (2005), Circular No. 103/2005/TT-BTC issued on 24/11/2005;
3. Thai Phuc Huy, Nguyen Phuoc Bao An (2012), Accounting Information System, Phuong Dong Publishing House.
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