D Vdl KE

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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

D

e 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

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(^ Sd 9(62)-2008 ^ KHOA KE TOAN HJdNG Tdl KY NIEM 45 NAM HOC VIEN TAI CHINH

tra ve viec nhap dii lieu diu vao he thdng, xir ly dii lieu eiia may tinh, kit xult cac thdng tin dau ra, cac sy cd trong qua trinh sir dung phin mem, cac can thiep ciia nhan vien sir dung phan m l m . . . . d l dam bao tinh hieu qua va hiru hieu cua toan he thdng.

Thir hai, td chirc trang bi va lap dat phan cirng (trang bi va lap dat he thdng may vi tinh, cac thiet bi ngoai vi, thiet ke he th6ng mang...), thiet ke va cai dat phan mem (cai dat phan mem he dieu hanh, eai dat phan mem he quan tri co sd dii lieu, thiet ke va cai dat phan mem ke toan...).

Cac thii. tuc kiem soat trong qua trinh nay bao gdm:

- Kiem soat viec thiet lap va phat trien cac chuang trinh phan mem nham dam bao chiing thiet lap hay dieu chinh dap ling cac yeu cau ciia ngudi sir dyng ddla:

+ Tuan thii cac qui dinh phap luat ve ke toan hien hanh gdm cac qui dinh cua luat, chuan myc va che do ke toan hien hanh...

+ Phil hgp vdi dac diem, yeu eau td chiic hoat ddng san xuat kinh doanh, quan ly hoat ddng san xuat kinh doanh ciia donvi.

+ Dam bao tinh linh hoat (tinh dgng) ciia he thdng cho phep de dang sira ddi, bd sung, cap nhat khi he th6ng ke toan cd sythay doi va phat trien.

+ Dam bao viec bao quan, luu trir sd lieu ke toan dugc lau dai, an toan va thuan tien.

+ Dam bao viec xir ly cac biit toan trimg

+ Cd day dii thu tuc kiem soat thich hgp: Khi sir dung phan mem ke toan cd nhieu cac thu tuc kiem soat dugc thiet ke ngay trong giai doan lap trinh, trong qua trinh van hanh dugc ngam dinh d phan mem nhu thii tuc phe chuan don dat hang la hang phai con ton kho tai thdi diem dat hang hoac thii tuc phe chuan ban chiu la cac khoan cdng ng cu ciia khach hang da dugc thanh toan het..., thii tuc kiem tra tinh hien hiiu, tinh thich hgp va tinh hgp ly ciia dtr lieu dugc nhap, cac thii tuc kiem tra s6 lieu tinh toan...;

cd nhieu thu tuc kiem soat lai dugc thyc hien trong qua trinh van hanh phan mem nhu thii tuc kiem tra tinh chinh xac, hgp ly, hgp le, phe chuan day du cua dtr lieu dau vao... Tdng hgp ca hai loai thii tuc kiem soat dd phai dam bao ngan chan dugc cac gian lan va sai sdt cd the xay ra.

+ Cd day dii tai lieu hudng dan sir dyng bao g6m:

Cac tai lieu yeu cau ve cau hinh phan cimg, danh sach va m6 ta cac tap tin chuong trinh.

tap tin du lieu, cac nguy co dan den 16i chuang trinh, cac hudng dan khac phue cac thiet hai neu cd.

Cac tai lieu hudng dan nhap lieu, cac budc xir ly, ket xuat thdng tin, tim kiem dtr lieu, sira dir lieu...

Cac tai lieu md ta cac thii tuc va quyen truy cap he thdng (quan tri ngudi diing)

+ Thyc hien cac thir nghiem thich hgp trudc khi sir dung phan mem de dam bao khdng cdn sai sot trong qua trinh thiet

ke phan mem.

- Kiem soat qua trinh thay ddi cac chuang trinh phan mem hien cd bao gdm viec xem xet tinh thich hgp ciia nhirng thay doi dugc de nghi; cac chuong trinh dugc dieu chinh bat bugc phai trai qua mgt thdi gian thir nghiem trudc khi dugc sir dung chinh thirc; mgi thay ddi can phai dugc luu trtr trong tai lieu va neu rd ly do, cac ngi dung da thay doi.

- Kiem soat vat chat nham bao ve cac thiet bi may tinh han che tdi da nhirng thiet hai do moi trudng ty nhien hay con ngudi gay ra nhu he th6ng may tinh phai dugc bao quan tai noi an toan.

Thii- ba, td chirc sir dyng phan mem ke toan bao gdm qua trinh nhap dtr lieu dau vao, xir ly dii lieu va thdng tin dau ra. Cac hoat dgng kiem soat trong qua trinh nay nham dam bao tinh chinh xac ciia dir lieu ve cac nghiep vu kinh te phat sinh, viec nhap, xir ly dir lieu cung nhu th6ng tin ket xuat bao g6m:

- Kiem tra tinh ehinh xac, hgp ly, hgp phap va phe chuan day dii ciia cac dtr lieu dau vao.

- Khi cac chii'ng tir dau vao dugc thu thap va xir ly theo cac nh6m rieng biet ggi la dgt van hanh cd the sir dung ma sd dgt, cac chimg tir chuyen tiep va cac s6 tdng cdng de kiem soat qua trinh xiriy theo dgt.

- Kiem tra tinh chinh xac ciia cac dtr lieu da nhap th6ng qua cac thii tuc kiem tra cheo nhu thyc hien lai qua trinh nhap lieu ciia mgt s6 trudng dir lieu lam can cir kiem tra, kiem tra th6ng qua ma sd kiem tra, kiem tra

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

tinh 16 gie ciia dir lieu da nhap, kiem tra th6ng qua s6 tdng cgng theo cac trudng s6 lieu.

- Kiem soat tinh chinh xac cua cac dii lieu da nhap thdng qua cac chuong trinh da lap san trong phan mem ke toan, nhu:

Kiem tra tinh hien hiru: Cac nghiep vu c6 the hi tir chdi ghi nhan khi kh6ng dam bao tinh hien hiiu nhu trong nghiep vu mua hang, neu nhan vien kho hang lap phieu nhap kho vdi mgt ma hang chua dugc khai bao trong danh muc ma vat tu, san pham, hang hoa (ma hang khong hien hiru), phieu nhap kho nay se hi tir ch6i va yeu eau khai bao lai ma hang trudc khi nhap lieu.

Kiem tra tinh thich hgp:

Cac nghiep vy dugc nhap vao phai dam bao tinh thich hgp.

Tinh thich hgp thudng dugc xac dinh tren co sd pham vi da dugc eai dat mac nhu trudng

"don vi tinh" da dugc khai bao mac dinh la kg nen nlu nhap theo don vi tinh la ta se bi bao loi va khong dugc chip nhan.

Kiem tra tinh hgp ly: Cac nghiep vu dugc nhap vao cd gia tri hgp ly. Tinh hgp ly thudng dugc xac dinh trudc trong chuong trinh theo mdt gidi h p tren va gidi han dudi nhu sd lugng hang xult kho khdng the vugt qua sd lugng hang tdn kho, vi vay khi lap phieu xuat kho vdi gidi han vugt qua sd tdn kho, philu xuat kho nay bj bao loi "sd lugng hang xuat vugt qua so lugng tdn kho", va yeu ciu

phai dieu ehinh dii lieu neu mudn nd dugc chap nhan.

- Xay dyng cac the thiic siia chtra sai sdt. Khi cac qua trinh kiem soat loai bd cac dii lieu kh6ng chinh xac va chi rd cac sai sd tiem an trong qua trinh xir ly dir lieu thi dieu quan trgng la phai xay dyng cac the thiic de giai quyet chiing.

Nhiing the thirc nay bao gdm cac budc cu the phai tuan thii theo cua qua trinh kiem tra, sira chtra sai sdt va cac kien nghi de giam thieu cae sai sdt xay ra.

- Cac thu tuc sao luu dir lieu va phyc hdi dir lieu dl dam bao dtr lieu cd the duge phyc hdi khi cd bat cii sy cd nao xay ra nhu cac chuong trinh ty ddng luu ban sao dir lieu theo phin mem; cac ban sao dir lieu dugc luu trii bao quan d noi an toan va each xa phdng may; cac chirng tir, tai lieu gdc dugc luu trir, bao quan an toan...

- Kiem soat sau qua trinh xir ly bang each xem xet lai thdng tin dau ra xem cd sai sd trong qua trinh xir ly dtr lieu hay khdng ? Thdng thudng ngudi ta tien hanh ddi chilu, so sanh giira sd tdng cdng cua mgt trudng sd lieu da dugc may tinh xir ly vdi sd tdng cdng theo trudng dd ciia cac ehiing tir nhap...

- Kiem soat dii lieu luu trii trong cac tap tin co sd dir lieu nham dam bao:

Viec truy cap vao dii lieu luu trir bat huge phai theo diing cac nguyen tic da dinh.

Mgi trudng hgp xir Iy dl thay ddi dir lieu luu trii ludn

phai tuan thu nghiem ngat cac thu tuc da dugc chi djnh.

- Kiem soat truy cap chuang trinh va dii lieu nham bao ve cac chuong trinh va dii lieu khong bi mat mat, thiet hai va bi truy cap trai phep, bao gdm viec kiem soat nhirng ngudi truy cap chuong trinh va phin mIm thdng qua viec dang ky ten ngudi diing va he thdng mat khau; kiem soat qua trinh truyen dii lieu thdng qua viec kiem tra tinh chin le, ma hoa dii lieu trong qua trinh truyen dir lieu, sir dyng thdng tin phan hdi khi dii lieu da truyen xong, sii dung dudng truyen rieng.

- Kiem soat qua trinh sir dung phan mem ke toan va dir lieu nham giam thieu cac thay dii trai phep ddi vdi chuang trinh phan mem va dir lieu bing each ngudi sir dyng chi dugc truy cap vao phan hudng din sir dung phan mem nhung khdng dugc truy cap vao cac tai lieu chi tiet cua phan mem; qui dinh cac budc cdng viec ciia ngudi sii dyng va giam sat qua trinh thyc hien ciia hg thdng qua viec ra soat nhat ky van hanh cua may tinh./.