会计电算化环境下会计舞弊原因与防范措施

Reasons and Precautionary Measures for Accounting Fraud Based on Accounting Computerization

会计电算化环境下会计舞弊的主要表现为输入方式舞弊、修改数据库文件、篡改程序、非法操作、输出方式舞弊等。财会软件固有的缺陷、企业内部控制存在缺陷、内部和外部审计工作不充分是会计电算化环境下会计舞弊出现的主要原因。防范舞弊现象发生的重要措施为:建立与完善相关会计电算化规则规章体系;完善与健全企业电算化内部控制制度;选择成熟完善的财会软件,从源头上控制会计舞弊的发生;加强审计和安全监督,充分发挥审计人员的作用。

The accounting fraud based on accounting computerization often manifests itself from different aspects, such as frauds by input, altering database files, modifying programs, processing illegally, frauds by output, and so on. Main resons for the accounting computerization based accounting fraud are stated as follows. First, the inherent disadvantages of accounting software. Second, those enterprises are weak in internal control. Third, scopes of internal and external audit are limited. We can prevent accounting fraud in the following ways： Build and develop laws and regulations systems for accounting computerization. Improve standardizations of accounting computerization - based internal control. Choose accounting softwares with good quality. Prevent the accounting fraud at the source. Enhance the workload of audit and control. Attach much more importance on the independent auditors.