The Design And Implementation Of Internal Control Management System For Accounting

In the face of the challenge of the expanding finance, how to strengthen internal control and keep away risks of finance and change the rule control into the system control become a hot and realistic task for the national commercial bank.In this context, this paper focuses on the design and implement of the Internal Control Management System (ICMS) for Accounting. The System consists of the Basic Information Management Subsystem, the Operation Control Subsystem, the Examination Supervision Subsystem, the Daily Examination Subsystem and the Internal Control Evaluation Subsystem and other two subsystems. During the work of design and implement for the ICMS, the author of the paper takes part in the requirement analysis, and takes charge in the system architecture design, data base design, the design and development of single operation warning alarm information, sign in sign out, personnel, supervisory staff, seal mortagage voucher, furlough, card management, and extract of correction account and authorization operation.The agile incremental RUP development process is used for the development. A prototype subsystem is implemented according to user's initial requirements, then perfected according to specific requirements after the user used. The spiral requirement analysis mode is used for requirements analysis. The requirements analysis, requirements description and requirements verification is organized into RUP development process. By discussing with users, the requirement becomes concrete and practicable. This is useful for determining the development process according to the scale and complexity of system. The requirement description adopts UML that is useful for discussing with users. In order to obtain higher speed of response and well service performance, this system adopts Ajax and Struts technology.Because of the characters of multi-actors, platform-independent, the project adopts structure of B/S based on J2EE. Based on the system requirements and architecture design, this paper mainly implements data base design and the system function design.Extracting problems of violating rule not only involves the data of the ICMS, but also involves the data of the ABIS, the ARMS and other three systems. The difficulties of system implement are large amount data, operation complexity and most operations that need to be done daily. The system adopts stored procedure to abstract problems of violating rule. Limited by paper length, this paper only describes implements of the seal mortagage voucher, daily check three amount and furlough management and optimizes their implements after trial operation.At present, the ICMS has been used successfully by He Ping Branch bank. Management staffs of Shandong Branch raise management consciousness and bank tellers clearly reduce wrong operations. It has upgraded the level of management accounting. It has a great effect on the management of internal control.