Accounting computerization and networking and internal auditing in e-commerce
In the context of e-commerce economy, the accounting business flow chart is shown in Fig. 1.
Accounting computerization and networking are the products of the rapid development of e-commerce. Compared with the traditional accounting system, it has the advantages of high efficiency and low labour cost. China's accounting computerization and networking have developed rapidly [10].
At present, many large-scale financial and software companies in China use different languages in the design of accounting computerization and networked systems, and there is no corresponding normative operation in software compilation [10]. There is still no specification on the infrastructure.
In the background of accounting computerization and networking in China, many financial software companies do not consider the use of dedicated interfaces in the auditing interface of financial software, which makes the trial and control personnel have certain difficulties in the collection of accounting data. Therefore, strengthening the coordination and standardization of relevant interfaces is the only way for the development of accounting computerization and networking [11].
This paper discusses the detailed computerization of assets and liabilities in accounting computerization. The calculation formula of the money fund is formula 1:
$${\text{QM}}(\hbox{"}1001\hbox{"},{\text{month}}) + {\text{QM}}(\hbox{"}1002\hbox{"},{\text{month}}) + {\text{QM}}(\hbox{"}1012\hbox{"},{\text{month}})$$
(1)
Then the corresponding account receivable is calculated as Eq. 2:
$${\text{QM}}(\hbox{"}1122\hbox{"},{\text{month}})$$
(2)
The corresponding other accounts receivable are formula 3:
$${\text{QM}}(\hbox{"}1221\hbox{"},{\text{month}})$$
(3)
Then the calculation formula of the inventory is as shown in Eq. 4:
$${\text{QM}}(\hbox{"}1403\hbox{"},{\text{month}}) + {\text{QM}}(\hbox{"}1405\hbox{"},{\text{month}}) + {\text{QM}}(\hbox{"}5001\hbox{"},{\text{month}})$$
(4)
The formula for calculating the fixed assets can be as shown in Eq. 5:
$${\text{QM}}(\hbox{"}1601\hbox{"},{\text{month}})$$
(5)
The asset depreciation calculation formula is shown in Eq. 6.
$${\text{QM}}(\hbox{"}1602\hbox{"},{\text{month}})$$
(6)
Then the formula for calculating the net value of the fixed assets is as shown in Eq. 7, which is equal to Eq. 6 minus Eq. 5 [12].
$${\text{net\,asset\,value}} = {\text{Fixed\,assets}} - {\text{Depreciable\,assets}}$$
(7)
Then the corresponding assets are totaled as the sum of all the above formulas.
The development trend of accounting computerization and networking in China is mainly divided into the following three stages:
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1.
In the 1990s, China proposed the development characteristics of financial software as “accounting” and “management”, abandoning the original financial software with financial accounting as the core idea, and pointed out that financial software should be an integrated ERP system. It contains information technology and management ideas [13].
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2.
When China joined the WTO, a large number of foreign companies flooded into China, and different companies used different financial accounting software, which caused a series of conflicts. In order to solve this problem, a self-service accounting system was born, so different. Enterprises can collect, process and analyze accounting data according to their own needs [14].
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3.
In the new era, the rapid development of e-commerce has enabled enterprises to move financial accounting information from the original closed type to the open type. At this time, the accounting information needs to be timely and accurate, and at the same time ensure the safety and reliability of the entire accounting system [15].
Internal auditing is an indispensable means for effective management of e-commerce. It mainly consists of two parts: internal management control system and internal accounting control system. The internal auditing of e-commerce refers to the internal control, and on the basis of reviewing the internal auditing degree of the audited entity, it decides to review the content, scope and related procedures of the accounting materials, and based on this, it conforms to the normative and substantive An audit method for testing. Internal auditing has greatly reduced the risk of auditing, and has also improved the quality of auditing and audit effectiveness [16]. Its main content is five aspects: internal containment system, accounting control system, responsibility control system, property voucher management system and control system of each circulatory system in business.
There are three specific methods for internal control of e-commerce: questionnaire method, flow chart method and written explanation method [17].
Analysis of the impact of accounting computerization on the internal control of E-commerce
Accounting computerization and networking bring new challenges and opportunities to the internal audit of e-commerce. The computerized internalization of e-commerce internalization and control is an important subject to be studied under the new accounting economic environment. Controlled computerization has accumulated experience for the development and operation of financial audits of various financial software’s in the later stage at a lower economic cost [18].
Compared with the goal of e-commerce internal control, accounting computerization and networking have not changed its essence, but it has changed its collection method in the collection of trial leads, and at the same time it has expanded its technological advantages. The actual scope of trial and control has made the internal auditing of e-commerce enterprises play a greater role. According to the financial software of different enterprises, the application basis of e-commerce review and control computerization network is formed [19]. Because it is often based on a specific enterprise, its implementation is relatively difficult, and the corresponding computerized development The cost is also low. At the same time, the development process of computerization based on accounting computerization network conditions can also accumulate development experience for the development of other general-purpose financial audit software for e-commerce. In summary, the impact of accounting computerization and networking on internal auditing in e-commerce can be summarized as follows:
Transformation of e-commerce internal audit technology methods
The relevant software for the audit is mandatory when conducting the audit. Before the computerization of accounting computerization appeared, the routine internal auditing of enterprises was done manually, and it was audited by a special auditor. The emergence of computerized accounting and networking has made it necessary for auditors to master computer-related knowledge and operational skills, make full use of the computer's auxiliary functions to improve the efficiency of trial and control, and accumulate experience in continuous learning, while combining the actual needs of the enterprise. The situation is further developed to develop audit software that is rigorously rigorous and has sufficient retention and audit trail capabilities. Related software such as ERP software, etc., so that in the internal audit of e-commerce, any record will be able to see its changes, deletions, etc., so that the auditors are very clear about the record of each place., thus providing clues and efficiency for the audit work.
Changes in the content of internal auditing of e-commerce
The computerized computerization and the security and reliability of the networked system are the important content and focus of the internal control of e-commerce. The biggest benefit of computerized accounting and networking is that it can greatly reduce the problem of human error caused by human error, but it also brings certain risks. Auditors are overly convinced or rely on computer systems, and when computer systems fail or audit If the personnel maliciously tamper with the audit data, the consequences will be unimaginable. Therefore, under the condition of computerized accounting and network, e-commerce internal auditors need to spend more time and energy to audit the internal control under accounting computerization and network. At the same time, in addition to the above work, auditors also need to conduct audit work based on the system in advance and in the event.
The impact of internal audit trails in e-commerce
In the context of computerized accounting and networking, the visible cues of the trial and control part of e-commerce will be significantly reduced. The accounting data will be stored in the computer system under the computerized network, and the corresponding data generation and information transmission forms have also changed. The auditors are basically unable to track the responsible accounting business with the naked eye, while the traditional Safeguards regarding the security, reliability, integrity and accuracy of accounting data files are also not applicable. In order to audit the accounting computerization system more effectively and reliably, the relevant accounting examiners need to continuously raise the requirements and improvements in the development process of the whole system, and at the same time, the audit data and documents should be printed and saved.
The impact of e-commerce internal auditors
The rapid development of accounting computerization and networking requires e-commerce internal auditors to master computer technology in a timely and efficient manner. The accounting economic environment generated by accounting computerization and networked system is very complicated, and its corresponding internal control is relatively complicated. Internal personnel cannot rely on simple basic knowledge and original skill reserve to calculate accounting. In addition to the need to strengthen the accounting of accounting knowledge, it is also necessary to master the necessary computer knowledge and skills. At the same time, in e-commerce enterprises, it is also necessary to deal with accounting computerization and network. The technical needs of the company, cultivate the corresponding professional talents, and establish the computerized control system of the enterprise.
Based on the above influences and analysis, this paper summarizes the following problems existing in the current e-commerce internal control.
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1.
There are unrealized or unreasonable measures for review and control.
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2.
There are no trial and control measures that need to be questioned.
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3.
The process of internal auditing is cumbersome and cumbersome and inefficient.