Design And Implementation Of Accounting Process Control And Evaluation System

With the continuous development of banking and increased market competition, banking industries are confronted with complex and changing risk characteristics. In recent years, although commercial banks accounting internal control management system are constantly improving, However, the implementation of accounting systems are still not in place, there are loopholes in key areas and even lead to economic cases. Urgently needing to establish an accounting internal control system, improve internal controls management level. Accounting Process Control and Evaluation System around accounting irregularities discovered the problem and deal with the main lines through the prior control, process control and supervision, monitoring and evaluation after the event, the issue and other aspects of accounting established long-term mechanism for risk control. Through the recording, assessment and implementation of rules and regulations on the counter bank transaction system for processing business data analysis, discovery and recording of violations and potential risks. Finding problems and the corrective issues, points penalties and comprehensive evaluation of the steps, when a comprehensive evaluation and continuous sequence the corrective mechanism.This paper in accordance with the domain-driven design (DDD) thought and agile software features with fast response to changes in business requirement, that "domain-driven design, trade-driven development" of software development methods to the Unified Modeling Language (UML) analysis of the design description language, in order to Agricultural Bank of China's Plantix for technology development platform, using hierarchical design principles, internal control management system of accounting for a needs analysis and system design, system architecture shows the entire process and information management module based on specific analysis.This paper addresses the major issues in the following areas:Firstly, to achieve systematic, comprehensive accounting internal control vertical lines on the lower level to achieve a superior line of supervision and evaluation, assessment; horizontal to achieve the management of all aspects of internal control of accounting, supervision of all personnel involved in control and evaluation, reflecting overall. Secondly, to achieve the accounting systems of internal control management focus and implementation of machine constraints. Significant internal control areas and personnel control and management focus.Thirdly, when the continuous supervision and control to achieve order. Internal control of all aspects of accounting continuous system monitoring, periodic evaluation and continued the corrective.The successful development, Accounting Process Control and Evaluation System case occurred lots of money involved fell significantly enhanced the awareness of business compliance officers, self-protection awareness and awareness of safe operation to prevent the operational risk, the risk of moral hazard and capacity, improved the level of accounting internal control.