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KHOA KE TOAN Hl/dNG Tdl KY NIEM 45 NAM HOC VIEN TAI CHfNH ( So 9(62) - 2008 )

KIEM SOAT NO! BO Vdl HE THONG KE TOAN

CO UNO DUNG CONG NGHE THONG TIN

Ths. Nguyen Thu Hoai

Giang vien Khoa Ketoan

De ngan chan cac rui

ro, qua trinh thiet ke

va van hanh he thdng

ke toan may mdt mat xich

quan trgng cua he thdng kiem

soat ngi bg trudc het phai dam

bao day dii cac thu tuc kiem

soat nhu trong he thdng thii

c6ng ngoai ra edn phai thiet

lap them cae thu tuc kiem soat

phii hgp vdi mdi trudng may

tinh. Bai viet nay chi de cap

den cac thu tyc kiem soat

dugc thiet ke va van hanh

khac biet trong he thdng ke

toan may so vdi he th6ng thii

cdng.

Vdi he thdng xir ly thdng

tin ke toan, viec td chire he

thdng ke toan ciing cae thu tyc

kiem soat ndi bd bao g6m:

Thu- nhat, td chiic con

ngudi thyc hien thiet kl va

van hanh he thdng ke toan

may.

Con ngudi ludn la nhan td

quan trgng nhat quyet djnh

tinh hiru hieu cua mdt he

thdng. De thiet ke va van hanh

he thong ke toan tren may vi

tinh kh6ng nhirng can phai cd

nhiing nhan vien ke toan cd

trinh do chuyen mdn ma cdn

phai cd nhirng nhan vien phan

tich, thiet ke, lap trinh, quan

tri he thong thdng tin... Loai

nii ro rat de xay ra khi sir dung

may vi tinh la nhan vien cd the

can thiep trai phep vao qua

trinh xir ly ciia may tinh va

thyc hien cac y do gian lan cua

minh do vay viec phan chia

trach nhiem, quyen han ciia

mdi ca nhan trong qua trinh

thiet ke, duy tri va van hanh he

thdng ke toan may phai dam

bao ngan chan viec xam nhap

trai phep ciia cac nhan vien,

bang each xac dinh rd rang

trach nhiem cua cac ca nhan

trong viec thiet ke va van hanh

he thdng ke toan may va dam

bao trach nhiem sau phai dugc

phan tach:

- Phan tich he thdng: la viec

phan tich va thiet ke he thdng

thdng tin ke toan tren may vi

tinh.

- Lap trinh phan mem ke

toan: vdi nhiing yeu cau cu the

tir viec phan tich, thilt kl he

thdng cac lap trinh vien thiet

ke phan mem ke toan de dap

img yeu cau dat ra, soan thao

cac hudng dan sir dung phin

mem. Trach nhiem lap trinh

phai duge tach biet hoan toan

vdi trach nhiem sir dung phin

mem vi sy hieu biit vl lap

trinh phin mIm cd thl de dang

bi lam dung vi lgi ich ca nhan.

- Sir dung phan mem ke toan:

sir dung phan mIm da dugc

thiet ke cho cdng viec kl toan

bao gdm viee kiem tra cac dir

lieu dau vao (sd lieu, tai lieu,

chiing tir gdc...); nhap dir lieu

dau vao cho he thdng (cac khai

bao ban dau va dir lieu ve cac

nghiep vu phat sinh trong ky

theo timg phan hanh); ket xuat

dir lieu (xem, in cac sd sach, bao

cao). Ngudi sir dung phan mem

ke toan ly tudng nhat la ngudi

khdng cd du kien thiic ve

chuong trinh phan mem ke toan

dang sir dung de sira ddi nd ngay

lap tiic trudc hoac trong qua

trinh sir dyng phan mem tranh

trudng hgp hg tam thdi thay doi

chuong trinh gdc de ehe day

nhimg gian lan trong viec ghi so

de bien thu tai san.

- Quan ly va luu trii dir lieu: la

viec tao ra mdt thu vien luu triJ

cac chuong trinh may tinh,

nhirng tap dir lieu gdc nham bao

ve thdng tin trong nhiing trudng

hgp thdng tin hi mat mat, hu

hdng, bi thay the hay sir dung

trai phep... De dam bao he

thdng kiem soat hiru hieu, trach

nhiem nay cdn phai duy tri he

thdng kiem soat quyen truy xuat

cac tap tin va chuong trinh

tuong ling vdi quyen han cua

ngudi sir dung (he thdng quan

tri ngydi diing).

- Quan tri he thdng thdng tin:

giam sat hoat dgng ciia toan he

thdng bao gdm qua trinh kiem

Tap chf nghien cufu Tdi chfnh ke'todn