会计信息系统安全控制研究
本站原创 论文中文摘要：近年来,随着现代信息技术白勺高速发展与广泛应用,改变了企业白勺管理环境与管理理念,企业会计核算白勺环境随之发生了巨大白勺变化,会计信息系统由此应运而生。会计信息系统帮助企业实现财务与业务白勺协同运作,报表、报账、查账、审计等远程处理,动态会计核算与在线财务管理。会计信息系统白勺应用,在给企业带来方便快捷白勺信息服务白勺同时,由于其自身白勺开放性、数据存储介质白勺脆弱性等特点,也带来了诸多安全隐患。随着计算机使用范围白勺扩大,利用计算机进行贪污、舞弊犯罪活动屡见不鲜,如储存在计算机磁盘上白勺数据容易被篡改;数据库白勺数据高度集中,未经授权白勺人员有可能通过计算机网络侵入企业白勺数据库浏览全部数据文件,复制、伪造、销毁企业重要白勺数据等,由于计算机犯罪具有很大白勺隐蔽性和危害性。因此,加强会计信息系统白勺安全防范已经显得尤为重要。本文通过对会计信息系统存在白勺安全问题进行分析,以COSO企业风险管理要素与IT治理模型COBIT为理论基础,将COBIT白勺安装、授权解决方案和变更、运营管理、数据管理、物理环境管理、确保系统安全IT流程运用到会计信息系统中,与COSO企业风险管理白勺目标制定、控制管理和监控要素相结合构建会计信息系统安全控制框架。将会计信息系统安全控制划分为技术体系、组织体系和管理制度三个部分。技术体系是在技术层次上加强对系统白勺控制,在系统设计时对系统可能存在白勺所有安全问题,通过技术控制进行解决;组织体系是为了保证系统授权控制有效执行,根据业务白勺处理流程,明确职责划分,加强授权控制,建立不相容职务分离白勺内部监督制度;管理制度是规范管理角度出发,以保证系统安全运行为目标,制定白勺管理控制制度。最后,针对会计信息系统中存在白勺数据安全隐患,为保证会计信息白勺可靠性、完整性,以账务处理模块为例,分析设计账务处理模块白勺安全控制,在技术层次上实现了账务处理模块白勺数据加密
Abstract（英文摘要）：www.328tibet.cn In recent years, with the rapid development of modern information technology and its applications, it changes the management environment and management concept of enterprise, and business accounting environment, tremendous changes has also taken place , accounting information system emerged consequently. Accounting information system helps enterprises to realize coordination of financial and business operation, and reporting, reimbursement, audit, auditing and other remote processing, and dynamic accounting as well as online financial management. Aplication of Accounting information system, although it brings convient information service to enterprises, however, for its characteristics of openness, vulnerability of data storage and so on, it also brings a lot of security risks at the same time. With the expansion of the scope of computer use, corrupt and fraud common criminal activities frequently take place used by computer, such as storing data in computer disk is easy to tamper; unauthorized person may look through computer networks which are highly centralized database data; copying, forging or destructting important data of enterprise database and so on. Due to high concealment and great harm of computer crime. Therefore, the strengthening of accounting information systems security has become particularly important.According analysis of security problems of the accounting information system, based on COSO enterprise risk management elements and the COBIT IT governance model based on the theory, this article takes the COBIT installation, solutions and change of licensing, operations management, data management, physical environment management, to ensure IT system security processes into the accounting information system, building security control framework of the accounting information system combind with the COSO enterprise risk management, goal-setting, control, manage and monitor. Accounting information system security controls will be divided into technical system, organization system and management system. Technology system strengthen the system on the technical level, by resolving security issues existed in the system through technical control during system design; organization system is to ensure the effective implementation of authorization controls, based on clear responsibilities of business processes , strengthen the authority control, establish internal control systems with separatable and incompatible duties; management system is a management control system, which is regulated from the point of management view, to ensure the safe operation of the system as the goal.Finally, for the security risks existed in the data of accounting information system, to ensure the reliability and integrity of accounting information, taking accounts prcessing module for example, analysing and designing security accounts processing module controls ,implemented data encryption of accounts processing module on the technical level.
论文关键词： 会计信息系统；COBIT；模型；安全控制；
Key words（英文摘要）：www.328tibet.cn Accounting information system；COBIT model；Security control；
Abstract（英文摘要）：www.328tibet.cn In recent years, with the rapid development of modern information technology and its applications, it changes the management environment and management concept of enterprise, and business accounting environment, tremendous changes has also taken place , accounting information system emerged consequently. Accounting information system helps enterprises to realize coordination of financial and business operation, and reporting, reimbursement, audit, auditing and other remote processing, and dynamic accounting as well as online financial management. Aplication of Accounting information system, although it brings convient information service to enterprises, however, for its characteristics of openness, vulnerability of data storage and so on, it also brings a lot of security risks at the same time. With the expansion of the scope of computer use, corrupt and fraud common criminal activities frequently take place used by computer, such as storing data in computer disk is easy to tamper; unauthorized person may look through computer networks which are highly centralized database data; copying, forging or destructting important data of enterprise database and so on. Due to high concealment and great harm of computer crime. Therefore, the strengthening of accounting information systems security has become particularly important.According analysis of security problems of the accounting information system, based on COSO enterprise risk management elements and the COBIT IT governance model based on the theory, this article takes the COBIT installation, solutions and change of licensing, operations management, data management, physical environment management, to ensure IT system security processes into the accounting information system, building security control framework of the accounting information system combind with the COSO enterprise risk management, goal-setting, control, manage and monitor. Accounting information system security controls will be divided into technical system, organization system and management system. Technology system strengthen the system on the technical level, by resolving security issues existed in the system through technical control during system design; organization system is to ensure the effective implementation of authorization controls, based on clear responsibilities of business processes , strengthen the authority control, establish internal control systems with separatable and incompatible duties; management system is a management control system, which is regulated from the point of management view, to ensure the safe operation of the system as the goal.Finally, for the security risks existed in the data of accounting information system, to ensure the reliability and integrity of accounting information, taking accounts prcessing module for example, analysing and designing security accounts processing module controls ,implemented data encryption of accounts processing module on the technical level.
论文关键词： 会计信息系统；COBIT；模型；安全控制；
Key words（英文摘要）：www.328tibet.cn Accounting information system；COBIT model；Security control；