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TRNG AI HOC NHA TRANG KHOA KE TOAN TAI CHNH BO MON KIEM TOAN

BAI GIANG

HE THONG THONG TIN KE TOAN 1


Giang vien Tham gia giang day ThS Nguyen Thanh Cng Ngo Xuan Ban Bui Manh Cng o Th Ly Pham nh Tuan
1

Ti liu tham kho


1. Phan c Dng Thiu Thi Tm Nguyn Vit Hng Phm Quang Huy (2008) H thng thng tin k ton Nha xut bn thng k 2. Nguyn Th Hng (2008) H thng thng tin k ton Nha xut bn thng k 3. Tp th tc gia b mn H thng thng tin k ton, Khoa k ton Kim ton Trng i hc Kinh t TP.H Ch Minh(1995)- H thng thng tin k ton 4. Ths.Nguyn Bch Lin- Bi ging HTTTKT 5. TS.Bi Quang Hng Bi ging HTTTKT

CHNG 1

TNG QUAN V H THNG THNG TIN K TON

Chng 1:
Mc tiu Ni dung: 1. Hiu khi nim h 1. H thng Khi nim thng Phn loi 2. Hiu khi nim v vai 2. H thng thng tin tr ca h thng Khi nim thng tin, h thng Cu trc qun l thng tin k ton H thng thng tin trong DN trong doanh nghip Chu trnh hot ng KD 3. Hiu phm vi, mc 3. H thng thng tin k ton Khi nim HTTTKT tiu v lun chuyn Cc chu trnh x l nghip v d liu c bn trong k ton HTTTKT 4. Cc cng c k thut S dng d liu 4. S dng cng c Lu m t h thng
5. Pht trin HTTT

1.1 Cc khi nim v h thng


1.1.1 nh ngha :

H thng l mt tp hp cc thnh phn kt hp vi nhau v cng nhau hot ng t c cc mc tiu nh trc. Mt h thng bt k u c ba c im sau: Cc thnh phn BP hoc c im hu hnh. Cch thc hay phng php x l. Mc tiu t n ca h thng.

1.1 Cc khi nim v h thng

1.1.2 Phn loi h thng


Theo mc tiu ca h thng Theo mi quan h gia cc h thng Theo thit b s dng ca h thng Theo mi quan h ca h thng vi mi trng

1.2 H thng thng tin


H thng thng tin trong doanh nghip l h thng thu thp, x l v lu tr d liu to thng tin hu ch cho ngi s dng
D liu X l Thng tin

Lu tr

Theo chun mc k tonVit Nam


Trung thc Khch quan y Kp thi D hiu C th so snh

1.2 H thng thng tin


1.2.1 Cu trc qun l
HT h tr iu hnh QT cp cao

Vn phi cu trc Vn bn cu trc

HT TT qun l HT h tr quyt nh

QT cp trung

Vn c cu trc
HT x l nghip v QT cp c s

H thng x l nghip v
(Transacsion processing system)
H thng TT BH v TT HTTT SX H thng thng tin ti chnh H thng thng tin k ton H thng thng tin nhn lc

Chc nng ca h thng

X l bn hng Xc nh gi bn Nghin cu th trng Khuyn mi, khuyn mi Trin khai sn phm mi

Thc hin k hoch sn xut Thc hin k hoch mua, nhn NVL S dng my mc, nhn lcv.v..

Thc hin k hoch ti chnh Thu, chi Chnh sch thanh ton c th v.v

KT ti chnh K ton chi ph KT thu v.v

Thc hin k hoch: Tuyn dng Hun luyn Chnh sch lng, thng v.v

Cc h thng ch yu

HT x l
t hng HT giao hng HT gi bn HT nghin cu th trng

HT KS NVL HT KS mt hng mua HT KS my mc thit b HT KS cht lng SP

HT qun l qu HT lp k hoch ti chnh v.v

HT k ton chi ph HT theo di cng n HT s ci v lp bo co

HT lp k hoch ngun lc HT theo di lao ng, nhn s HT tnh lngv.v


12

H thng thng tin qun l (Management information system)


HT bn hng v th trng Qun l bn hng, phn tch v nh gi bn Phn tch, d bo bn hng nh gi sn phm v qung co HT TT sn xut Kim sot hng tn kho Lp k hoch sn xut Lp k hoch kho hng HT TT ti chnh Lp ngn sch hng nm D bo ti chnh K hoch u t vn HT TT k ton Phn tch li nhun gi vn Phn tch chi ph HT TT nhn lc Phn tch s phn b lao ng

Phn tch chi ph hp ng Phn tch u lao ng t

H thng thng tin h tr iu hnh (Executive support system)


HT bn hng v th trng D bo khuynh hng bn hng trong di hn HT TT sn xut K hoch hot ng trong di hn HT TT ti chnh HT TT k ton HT TT nhn lc Lp k hoch ngun nhn lc

D bo Lp k ngn sch hoch li trong di hn nhun

1.2.2 Cc chu trnh hot ng kinh doanh


xy dng h thng thng tin doanh nghip, nht l h thng x l nghip v (TPS), cch tip cn hp l nht l phn tch hot ng kinh doanh thnh cc chu trnh kinh doanh v t chc x l theo chu trnh

Chu trnh hoat ong kinh doanh


u t D tr

Tiu th Sn xut

1.3 H thng thng tin k ton


L 1 h thng c thit lp nhm thu thp, lu tr v cung cp thng tin k ton cho ngi s dng
D liu X l Bo co

Lu tr

Kim sot

H thng thng tin k ton truyn thng ??? H thng thng tin k ton t chc theo hot ng ???

1.3.1 Ngi s dng thng tin k ton

Nh qun tr Ngi c li ch trc tip t hot ng ca doanh nghip Ngi c li ch gin tip t hot ng ca doanh nghip

1.3.2 Cc chu trnh x l nghip v k ton

u t vn D tr Tiu th

Sn xut
Mi quan h gia cc chu trnh??

1.4. Cc cng c k thut

1.4.2.S dng d liu


Hu ch cho vic trnh by h thng v cc qu trnh x l song song, cc cng vic din ra ng thi. S dng d liu nhn mnh n lung lu chuyn thng tin gia cc h thng x l. c tnh ca s d liu l s bng n ca cc h thng con cho s biu din chi tit hn mc thp hn, su hn ca s

K hiu K hiu x l K hiu lu tr d liu. K hiu ny m t d liu c lu tr K hiu ngun cung cp d liu cho h thng hay ch nhn thng tin ca h thng . K hiu ny m t lun chuyn d liu hay thng tin.

Nguyn tc v cch v s dng d liu


S dng d liu c trnh by theo nguyn tc phn cp ngha l trc ht s dng d liu trnh by tng qut lun chuyn d liu ca ton h thng, sau n s trnh by chi tit x l, lun chuyn d liu ca cp tng qut, ri sau li chi tit hn na cho tng ni dung x l ca cp sau cp tng qut.

S dng d liu cp tng qut (cp 0)

S dng d liu cp 1

S dng d liu cp 2
Tp tin tr lng chnh Tnh lng nhn vin BHXH Yt KPC...

Thng tin Thanh ton Lng

2.1 Tnh cc khon phi tr

2.2 Tnh cc khon gim tr

2.4 Thanh ton lng

Lp bng tnh v thanh ton lng 2.3

Ngi lao ng

V dng s d liu cp 0
Bc 1: M t HT hin hnh bng cc on vn m t Bc 2: Xc nh cc b phn tham gia v cc hot ng x l d liu trong mi b phn Bc 3: nh du cc hot ng x l trong mi b phn Hot ng x l bao gm: truy sut, chuyn ho, lu tr d liu. Cc hot ng nhp liu, sp xp, tnh ton, ghi chp. Cc hot ng chuyn v nhn d liu gia cc b phn khng phi l hot ng x l Cc hot ng chc nng nhp, xut, bn hng khng phi l hot ng x l.

V dng s d liu cp 0
Bc 4: Nhn din cc i tng bn ngoi h thng L cc i tng khng thc hin x l no trong HT Bc 5: V cc hnh ch nht biu din cc i tng bn ngoi V mt vng trn biu din ni dung chnh trong hot ng x l ca h thng hin hnh. V cc dng d liu ni vng trn v cc i tng bn ngoi h thng t tn cho cc dng d liu (nhn v gi d liu)

V dng s d liu cp 1
Bc 6: Lit k cc hot ng x l d liu theo trnh t din ra hot ng Bc 7: Nhm cc H x l d liu theo cc cch sau: Nhm cc hot ng xy ra cng mt ni v cng thi im Nhm cc hot ng xy ra cung thi im nhng khc ni xy ra Bc 8: V hnh trn v t tn chung cho mi nhm hot ng theo 1 ng t nu bt ni dung chnh cc hot ng trong nhm Bc 9: c li bng m t h thng v ni cc hnh trn li vi nhau theo mi lin h hp l Bc 10: B sung cc ni lu tr DL nu thy hp l

V dng s d liu cp 2 Phn cp s d dng d liu Bc 11: Tip tc nhm nh cc hot ng trong mi nhm bc 7 mi nhm nh trong mt nhm ln l cc hnh trn x l cp con cho hnh trn ln. Thc hin cc bc 8,9,10

1.4.2 Lu
Lu l cng c s dng hnh v m t ngn gn cc lun chuyn d liu, quy trnh x l trong mt h thng. C nhiu lu nh: Lu chng t Lu h thng Lu chng trnh.

Lu Chng t

Lu h thng

Lu chng trnh

Cc k hiu lu
Chng t, bo co. S sch, nht k ca h thng Hng lun chuyn ca d liu hay x l trong lu . im ni lu trong cng trang giy. im ni sang trang.

Cc k hiu lu
K hiu ny dng ghi thm cc ch thch cho cc k hiu hay ni dung trong lu . K hiu ny c hai ngha: S bt u hay kt thc lu Ch ra cc d liu hay thng tin c bt u t u hay chuyn ti u X l bng tay
X l bng my

Cc k hiu lu
Cc im ra quyt nh trong trnh t x l K hiu ny m t lu tr bng cc phng tin m h thng my c th c ghi c nh bng t, a t, a quang K hiu ny m t lu tr bng phng tin m h thng my c th truy sut trc tip khng cn tun t.

Cc k hiu lu
K hiu ny m t thng tin c hin th bng thit b Video, mn hnh, my in ch khng in ra giy K hiu ny m t vic a d liu vo h thng bng cc thit b bng bn phm, cn gt, my qut Lu tr chng t D: Phn loi theo ngy ca h s hay d liu N: Phn loi theo s ca h s hay s th t ca d liu A: Phn loi theo tn ca h s hay d liu

Cc bc thc hin khi v lu


Bc 1: M t HT hin hnh bng cc on vn m t Bc 2: Xc nh cc b phn tham gia v cc hot ng x l trong mi b phn Bc 3: nh du cc HXL trong mi b phn
H x l bao gm: truy sut, chuyn ho, lu tr d liu. Cc hot ng nhp liu, sp xp, tnh ton, ghi chp. Cc hot ng chuyn v nhn d liu gia cc b phn khng phi l hot ng x l Cc hot ng chc nng nhp, xut, bn hng khng phi l hot ng x l.

Cc bc thc hin khi v lu


Bc 4: Chia lu thnh cc ct Mi mt b phn bn trong l mt ct trong lu Cc ct c sp xp sao cho dng lun chuyn d liu t tri sang phi Bc 5: Xc nh cc thnh phn ca tng ct c li bng m t ln lt tng hot ng Sp xp cc thnh phn ca tng b phn theo hng di chuyn thng tin t trn xung di Bt k mt x l no cng phi c u vo v u ra

Cc bc thc hin khi v lu


Bc 6: Hon thnh lu Ni cc k hiu thnh phn bng cc dng thng tin S dng cc u ni khi dng thng tin qua cc ct khc trnh nhiu ng k ngang, k dc Cc hot ng x l lin tip nhau c th gp chung thnh mt x l Biu tng x l lun t gia biu tng d liu u vo v biu tng d liu u ra.

V d:
Ngi c nhu cu tm ng vit giy ngh tm ng gi cho k ton trng (gim c duyt) sau chuyn giy ngh tm ng duyt cho k ton thanh ton K ton thanh ton sau khi nhn giy ngh tm ng duyt lp phiu chi (2lin) lin 1 lu ti b phn theo ngy, lin 2 v giy ngh tm ng duyt chuyn cho th qu Th qu tin hnh chi tin da trn phiu chi s 2 v giy NT duyt sau ghi vo s qu tin mt, cui thng chuyn phiu chi lin 2 v giy NT duyt cho k ton tng hp K ton tng hp cn c vo phiu chi lin 2 v giy NT duyt nhp liu vo phn mm MSI, chng trnh cp nht d liu, vo nht k chi tin v s ci cc ti khon lin quan. Chng t v s sch lu ti b phn theo loi chng t

1.5 Cc giai on xy dng h thng thng tin k ton


Giai on chun b
Giai on hnh thnh v pht trin Giai on khai thc v s dng Giai on thay th

CHNG 2

C S D LIU

Chng 2:
Mc tiu 1. Hiu khi nim v vai tr ca CSDL trong HTTTKT 2. Thit k c s d liu trong HTTTKT Ni dung 1. Khi nim CSDL
Vai tr CSDL Lu khi lu tr d liu trn CSDL

2. Thit k CSDL trong HTTTKT

2.1 C s d liu C s d liu l tp hp nhiu d liu lin quan v c lu tr vt l trong my tnh. N lin kt cc tp tin v c qun l bi mt phn mm gi l l h thng qun l CSDL

2.1.1 Vai tr ca c s d liu


Thi gian nhp liu VD: Ch cn nhp m khch hng ch khng cn nhp cc thng tin khc ca khch hng khi nhp ho n bn hng Trnh lu tr trng lp d liu: VD: thng tin v hng ch lu tr mt tp tin duy nht khi cn c th c th truy sut ra t m hng ho Tng cng kh nng kim sot d liu VD: ch c th bn hng ho c trong danh mc hng ho nu nhp khng ng chng trnh s bo li. Tin li trong cc thao tc vi d liu: VD: c th thay i, thm, xo d liu.

2.1.2 Nhng vn cn lu khi lu tr d liu trong mt CSDL H thng cp bc v tnh th t ca d liu H thng cp bc ca d liu c m t theo trnh t sau: Bit (h nh phn)- character (k t) vng d liu data field dng d liu (record)file/table (tp tin hay bng d liu) Database ( c s d liu)

2.1.2 Nhng vn cn lu khi lu tr d liu trong mt CSDL Cc khi nim Thc th (Entity): L mt s vt, s vic tn ti v c th phn bit c hoc thc th l mt i tng m ta cn ghi nh thng thng tin cho n. Thuc tnh (Attribute): mt d liu v mt thc th VD: tn ca tng loi hng ho, quy cch, s lng vv

2.1.2 Nhng vn cn lu khi lu tr d liu trong mt CSDL


Tp thc th (Enity set). L mt nhm bao gm cc thc th c cc thuc tnh tng t nhau. Kho chnh (primary key): Thuc tnh duy nht m t cc thc th trong mt tp thc th Kho ngoi (Foreign key): Thuc tnh ca mt tp thc th, bn thn l kho chnh ca tp thc th khc khc, kho ngoi dng lin kt cc tp thc th vi nhau

2.1.2 Nhng vn cn lu khi lu tr d liu trong mt CSDL Cu trc ca d liu hay ca vng Mi lin kt gia cc tp tin
Mi lin kt mt-mt (1:1): Mt thnh phn ca thc th ny ch lin kt vi mt thnh phn ca thc th khc v ngc li. Mi lin kt mt-nhiu (1:n): Mt thnh phn ca thc th ny lin kt vi nhiu thnh phn ca thc th khc. Ngc li mt thnh phn ca thc th khc ch lin kt vi mt thnh phn ca thc th ny.

2.1.2 Nhng vn cn lu khi lu tr d liu trong mt CSDL Mi lin kt nhiu-nhiu (n:n): Mt thnh phn ca thc th ny ch lin kt vi nhiu thnh phn ca thc th khc. Ngc li mt thnh phn ca thc th khc lin kt vi nhiu thnh phn ca thc th ny.

2.2 Thit k c s d liu trong h thng thng tin k ton Yu cu mt h thng thng tin k ton:
Nhn din thng tin u ra ca h thng Tm c gii php phn cng v phn mm Qun l c, khng qu phc tp m bo b mt

Nhn dng s kin kinh doanh, kinh t

2.2 Thit k c s d liu trong h thng thng tin k ton Bc 1: xc nh nhu cu thng tin Bc 2: xc nh cc thc th va thuc tnh tuong ung Bc 3: xc nh mi quan h gia cc thc th Bc 4: to s mi lin kt thc th Bc 5: chun ha mi quan h

CHNG 3

KIM SOT H THNG THNG TIN K TON

Mc tiu: 1. Hiu vai tr ca Cc thnh phn ca HT HTKSNB trong KSNB n v Mi quan h gia cc TP ca HT KSNB 2. p dng nguyn tc kim sot 2. Kim sot HTTTKT trong mi trng x l trong kim sot bng my HTTTKT
c im Ri ro Th tc kim sot chung Th tc kim sot ng dng

Ni dung: 1. Kim sot ni b

3.1 HTKSNB - nh ngha v cc thnh phn cu thnh


3.1.1 nh ngha v h thng kim sot ni b Hi ng qun tr Nh qun l Cc nhn vin khc Kim sot ni b Hot ng hu Hot ng hu hiu v hiu qu hiu v hiu qu Thng tin Thng tin ng tin cy ng tin cy S tun th cc S tun th cc lut l v quy inh lut l v quy inh

Gii thiu khun mu KSNB ca COSO


COSO (the Committee of Sponsoring Organizations of Treadway Commission) l mt t chc thnh lp nm 1985 vi mc ch gia tng cht lng BCTC da trn nhng vn v o c kinh doanh, kim sot ni b hiu qu v qun l doanh nghip. Tham gia COSO bao gm hip hi k ton M (American Accounting Association), AICPA (American Institute of Certified Public Accountants, hip hi kim ton ni b (Institute of Internal Auditors), hip hi k ton qun tr (Institute of Management Accountants) v hip hi nh qun l ti chnh (Financial Executive Institute) . Nm 1992, COSO ban hnh khun mu kim sot ni b (Internal ControlIntegrated Framework). Gm 5 thnh phn: mi trng kim sot, nh gi ri ro, hot ng kim sot, thng tin truyn thng v gim st. Khun mu ny a ra cc nh ngha kim sot ni b v cc hng dn cho vic nh gi v thc hin gia tng h thng kim sot ni b. Bo co ny nhanh chng c chp nhn rng ri nh nhng chun mc v kim sot ni b v c s dng n a vo cc chnh sch, nguyn tc, p dng cho cc hot ng kim sot Nm 2004, COSO ban hng bo co th 2: Enterprise Risk Management: integrated Framework ( 8 thnh phn mi trng ni b doanh nghip; thit lp mc tiu, xc nh s kin; nh gi ri ro; p tr ri ro; hot ng kim sot; thng tin v truyn thng; gim) 2006, COSO hnh : internal control over financial reporting guidance for small Public companies)

Mi quan h gia cc thnh phn ca HTKS ni b


Giam sat Hoat ong kiem soat anh gia rui ro Moi trng kiem soat
gt in

y Tru

tho en

Th

on

ng

3.1.3 c mt h thng KSNB tht s hiu qu


Kim sot chi tiu Kim sot hng tn kho Kim sot bn hng v kho hng Trch nhim nh qun l Thit lp quy ch kim sot

3.2. Kim sot h thng thng tin k ton trong mi trng x l bng my
3.2.1 c im t chc k ton trong mi trng x l bng my

Cu trc t chc
S phn chia chc nng S hiu bit

3.2.1 c im t chc k ton trong mi trng x l bng my


c im x l
Chng t s dng. Cc du vt nghip v v TT khng quan st c Xt duyt v thc hin nghip v. Cp nhp mt ln, nh hng ti nhiu tp tin v x l t ng theo chng trnh Cc th tc kim sot c lp trnh

3.2.2 nh gi ri ro trong mi trng XL bng my tnh


Ri ro trong mi trng x l bng my
Ri ro trong kinh doanh Ri ro trong x l thng tin Ri ro lin quan ti h thng

Kim sot h thng thng tin trong mi trng x l bng my


Kim sot chung: l cc hot ng kim sot c thit k v thc hin nhm m bo mi trng kim sot ca t chc c n nh, vng mnh nhm gia tng hiu qu ca kim sot ng dng. N bao gm kim sot cp ton doanh nghip (entity level) v kim sot cp hot ng (activity level). N nh hng ti tt c cc chng trnh ng dng. Kim ng dng: L cc hot ng kim sot c thit k v thc hin ngn nga, pht hin v sa cha sai st, gian ln trong qu trnh x l nghip v ca mt chng trnh x l. N l kim sot cp hot ng (activity level)

3.2.4 Kim sot chung trong h thng k ton bng my


T chc qun l Kim sot pht trin h thng Kim sot s dng v bo dng h thng
Kim sot thit b Kim sot phn mm Kim sot truyn thng Kim sot nhp liu Kim sot lu tr Kim sot d phng

T chc qun l

Trng phng CNTT

BP phn tch BP BP BP Qun l v thit k Lp trnh Vn hnh Nhp liu ti liu

Qun l Kim sot d liu BP

Kim sot pht trin h thng


Mc tiu Pht trin HT t yu cu ca ngi s dng Pht trin trong thi gian v chi ph ph hp Vic pht trin c u quyn, cho php Pht trin da trn k hoch ch o di hn

Kim sot pht trin h thng


Cc th tc khi thc hin cc thay i ln h thng: Phi c chp thun ca cc cp qun l Yu cu s tham gia ca b phn s dng v kim ton ni b (nu c) trong vic pht trin h thng H thng mi nn c th nghim cho tng chng trnh ring v cho ton b h thng Ti liu lin quan n thay i h thng phi c tp hp v lu tr hp l tin cho vic tham kho khi cn thit

Kim sot pht trin h thng


Cc ti liu cn thit ca h thng Cc bo co m t v lu trnh by v h thng v chng trnh Ti liu hng dn s dng h thng Cc th tc kim sot m nhn vin vn hnh v ngi s dng cn phi tun th

Kim sot S dng v bo dng h thng


Mc tiu: H thng ch c s dng cho cc mc ch c DN quy nh Quyn truy cp vn hnh h thng ch c giao cho cc nhn vin c trch nhim Cc sai st trong qu trnh x l c pht hin kp thi => m bo h thng vn hnh theo ng yu cu c thit lp

S dng v bo dng h thng


Kim sot tip cn hin vt vi cc thit b my tnh, truyn thng Kim sot cch s dng thit b Kim sot an ton mi trng ca thit b Kim sot s dng phn mm Kim sot truyn thng Kim sot truy cp d liu, phn mm, h s.
Kim sot thit b Kim sot PM Kim sot truyn thng

Kim sot truy cp Kim sot lu tr K hoch d phng

Kim sot lu tr d liu Kim sot m bo an ton trong cc tnh hung bt ng

Kim sot thit b


Mc tiu. m bo an ton v mt k thut v hin vt

Th tc
Hn ch tip cn hin vt: quy trnh, thit b kim sot An ton k thut: Thng c thit k trong thit b An ton s dng To mi trng tt ni t thit b, nhit , m, in nng.. Ti liu hng dn s dng v x l khi khi gp s c Cc thit b lu tr ngoi phi kim tra k trc khi s dng Cc thit b phn mm kim sot an ton h thng v s dng Thng xuyn kim tra pht hin kp thi h hng, sai st thay th, sa cha thit b ph hp

Kim sot phn mm


Muc tieu: KS c hoat ong x ly cua phan mem m bo an toan cho phan mem Thu tuc An toan hien vat thiet b lu tr phan mem, ni lu tr an toan An toan logic phan mem: Kiem soat ngan nga: Xem kiem soat truy cap Kiem soat phat hien: Thng xuyen oi chieu phan mem goc va phan mem ang s dung Kiem soat x ly phan mem: cac yeu cau Phan mem phai tao c dau vet kiem toan: Sa cha d lieu: khong cho sa trc tiep sau khi, lu tr chnh thc, chuyen so, khoa so, phai sa bang but toan khac. Ghi nhan t ong viec truy cap HT, sa cha, : ghi lai thi gian, phan he truy cap, Dl b sa So lieu tong hp phai tong hp t chi tiet

Kiem soat lu tr d lieu


Muc tieu. am bao an toan lu tr d lieu

Thu tuc Phan loai d lieu theo mc o yeu cau bao ve Lap thu tuc ghi d phong d lieu: nh ky thi gian; phng phap ghi d phong loai d lieu theo mc o yeu cau bao ve Tao nhan tap tin: nhan ben ngoai va nhan do may tao ieu kien moi trng a iem lu tr tap tin d phong: nhiet o, am, bui v.v Thng xuyen kiem tra d lieu lu tr

Kiem soat lu tr d lieu


Thu tuc ghi d phong d lieu
Ghi d phong ay u tat ca cac d lieu Ghi d phong ay u tat ca cac chng trnh ng dung Kiem tra noi dung ghi d phong: chnh xac va ay u Ghi d phong nh ky: kieu d phong t ong hoac Ong- cha- con Lu tr ban ghi d phong ni khac

Kiem soat truyen thong


Muc tieu. am bao an toan truyen thong thong tin.

Thu tuc:
Goi kiem tra ngc lai: Call back modem Ma hoa thong tin c gi hoac truyen Network Control Log

Gian lan:
Chan ng truyen thong ong gia ngi nhan tin

Kiem soat truy cap


Muc tieu. Kiem soat viec truy cap he thong e an toan d lieu, chng trnh x ly Thu tuc Phan chia trach nhiem, quyen s hu d lieu theo tng cap hoat ong, theo chc nang Phan chia trach nhiem theo mc truy cp Nhan dang ngi s dung: account user, ac iem sinh hoc (sinh trac hoc): van tay, giong noi S dng mt m truy cp S dng tp tin phn quyn truy cp va ghi nhan thong tin truy cap

Ke hoach d phong
Muc tieu. am bao HT hoi phuc nhanh khi thien tai, hoa hoan, pha hoai hoac nhng bat trac xay ra Thu tuc Mua bao hiem tai san cho he thong va trung tam d lieu Lap KH d phong Tao v tr x ly d phong; V tr lu tr DL d phong Lu tr d phong thng xuyen Xac nh cac he thong ng dung quan trong-u tien kiem soat va khoi phuc trc Phan chia trach nhiem thc hien ke hoach d phong va khoi phuc trung tam d lieu: Nhan s, qui trnh Huan luyen nhan vien x ly trong trng hop cap khan cap Thng xuyen cap nhat ke hoach d phong

3.2.5 Kim sot ng dng


3 La hoat ong kiem soat anh hng ti tng ng dung hay chng trnh x ly cu the vi muc tieu am bao tnh ay u, hp le, chnh xac cua x ly nghiep vu

D lieu au vao

Qua trnh nhap lieu

KS nhap lieu

KS x ly

KS ket qua x ly

Kim sot nhp liu


Kim sot ngun d liu Kim sot ngun d liu nhm m bo rng d liu nhp vo l hp l. cc th tc kim sot c th gm:
Kim tra vic nh s trc cc chng t gc S dng cc chng t lun chuyn Chun y v ph duyt nh du s dng D liu nhp ngay ti thi im bn

Kim sot nhp liu


Kim tra qu trnh nhp liu
Kim tra tnh tun t khi nhp liu Kim tra du (>0 hay <0) Kim tra tnh hp l Kim tra tnh c thc ca nghip v Kim tra gii hn Kim tra tnh y Kim tra vic nhp trng d liu

Kim sot nhp liu


Kim tra qu trnh nhp liu
Kim tra dung lng vng nhp liu Thng bo li y v hng dn sa li nh dng trc khi nhp liu S dng cc gi tr mc nh v to s t ng

Kim sot qu trnh x l d liu


Kim sot x l kim tra s chnh xc : ca thng tin k ton trong qu trnh x l s liu, loi tr cc yu t bt thng trong qu trnh x l v m bo cho h thng vn hnh nh thit k ban u. Kim sot qu trnh x l d liu v kim sot bo tr tp tin bao gm cc th tc sau

Kim sot qu trnh x l d liu


Kim tra rng buc ton vn d liu Kim tra d liu hin hnh Kim sot trnh t x l d liu Kim sot tng bc

Nhp liu

Kim tra tnh c thc

Sp xp tt nghip v

In nht k

Cp nht tp tin chnh

Bo co Bo co kim sot

Bo co Bo co kim sot

Bo co Bo co kim sot

Bo co Bo co kim sot

S nghip v x l: 87 Tng s tin x l: 57.152

Kim sot qu trnh x l d liu


Nhn bit tp tin mt cch hu hnh S dng cc gi tr mc nh Kim tra d liu ph hp Bo co cc yu t bt thng i chiu vi d liu ngoi h thng i chiu gia tng hp vi chi tit Kim sot chuyn i tp tin d liu. Lp trnh cc kim sot

Kim sot thng tin u ra


Kim sot thng tin u ra bao gm chnh sch v cc bc thc hin nhm m bo s chnh xc ca vic x l s liu. Vic kim sot c th c thc hin thng qua cc th tc sau Xem xt cc kt xut nhm m bo ni dung thng tin cung cp v hnh thc ph hp vi nhu cu s dng thng tin. i chiu vi kt xut v d liu nhp thng qua cc s tng kim sot nhm m bo chnh xc ca thng tin

Kim sot thng tin u ra


Chuyn giao chnh xc thng tin n ngi s dng thng tin. m bo an ton cho cc kt xut v thng tin nhy cm ca doanh nghip Quy nh ngi s dng phi c trch nhim kim tra tnh chnh xc, y v trung thc ca thng tin sau khi nhn thng tin, bo co. Quy nh hy cc d liu , thng tin b mt sau khi to ra kt xut trn giy than, trn cc bn in th, cc bn nhp, Tng cng cc gii php an ton h thng mng trong trng hp chuyn giao thng tin trn h thng mng my tnh

CHNG 4

CC CHU TRNH K TON

Chu trnh doanh thu

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4.1 Chu trnh doanh thu cc 4.1.1 Cc hot ng kinh t trong chu trnh doanh thu
Chu trnh doanh thu gm cc nghip v k ton ghi chp nhng s kin pht sinh lin quan n vic to doanh thu v thanh ton. Cc s kin kinh t xy ra trong chu trnh doanh thu: 1) Nhn t hng ca khch hng. 2) Giao hng ha hoc dch v cho khch hng. 3) Lp ho n v ghi nhn doanh thu 4) Nhn tin thanh ton.

4.1.2 S d liu cp tng qut chu trnh doanh thu

Nhn t hng ca khch hng


Bc ny bao gm tt c cc hot ng lin quan n vic
cho hng v x l n t hng: Chc nng ny gm ba hot ng chnh sau: Tr li yu cu mua hng t khch hng Kim tra v ph chun tn dng i chiu lng hng tn kho B phn tham gia x ly: B phn bn hng B phn tn dng

Nhn t hng ca khch hng


Chng t, s sch s dng
n t hng Lnh bn hng Phiu ng gi

Quyt nh chnh v thng tin cn s dng:


Quyt nh lin quan n chnh sch tn dng bao gm vic ph chun hn mc tn dng Thng tin v hng tn kho v tnh trng n ca khch hng

Giao hng ho v dch v cho khch hng


Nhn vin giao hng chu trch nhim nhn v giao hng cho khch hng. Quyt nh chnh v thng tin chnh cn s dng: Xc nh phng thc vn chuyn: Chuyn thng Thu vn chuyn Nhn hng Chng t s dng Phiu xut kho Phiu vn chuyn, phiu giao hng Ho n vn chuyn (nu thu vn chuyn)

Lp ho n v ghi nhn doanh thu


Hai hot ng c thc hin trong giai on ny l: Lp ho n Xc nh ngha v thanh ton Quyt nh chnh v thng tin cn s dng: Thng tin v hng bn, tr gi, thu phi np Thng tin v khon n ca khch hng so snh vi hn mc tn dng ca mi khch hng Giy bo tr tin phi thng bo phng thc thanh ton, thi gian, a im thanh ton Mt bng k nghip v lit k cc nghip v pht sinh trong thng v thng bo cho khch hng v s d hin hnh

Lp ho n v ghi nhn doanh thu


Chng t s dng Ho n bn hng Giy bo tr tin Bin lai, th, v H thng lp ho n Lp sau Lp trc H thng theo di n Theo di chi tit tng ho n Theo di s d

Thu tin
Quyt nh chnh v thng tin cn s dng: Gim thiu kh nng mt cp tin mt K ton phi thu phi xc nh c s tin khch hng thanh ton cho khon n no, ho n no, chit khu c hng Chng t v s sch s dng: Phiu thu Giy bo c

4.1.3 Bo co Bng k nghip v Bo co kim sot. Bo co c bit. Bo co khch hng. Bo co phn tch khon phi thu theo thi hn n. Bo co tin thanh ton hay bng k tin thanh ton. Bo co phn tch bn hng.

4.1.4 Quy trnh x ly nghip v


X l bng tay Quy trnh x l bn chu Quy trnh x l thu tin bn hng Quy trnh x l cng n phi thu khch hng Qui trnh x l tr li hng ho Xo n phi thu KH

X l bng my
i vi h thng x l trn nn my tnh khng c hnh thc s m cc d liu c lu tr trong cc tp tin/ bng d liu di dng s. Dng thc rt khc bit theo cu trc tp tin v phng thc x l d liu. Bng sau minh ho cho cu trc ca cc bng d liu c s dng trong chu trnh doanh thu

Khachhang LenhBanHang NgayYCgiao ChitietLBH Hanghoa Giaohang Chitietgiaohang Hoadon Chitiethoadon

MSKH, Hoten, Diachi,, SHTKPhaiThu MSLBH, SoLBH, NgayLBH Msdieukhoan, MSKH) SoLBH, MSHH, Soluong, dongia MSHH, Tenhang, quicach, donvitinh,.. , SHTKhanghoa MSPGH, Ngaygiao,, MSLBH MSPGH, MSHH, Soluong Sohoadon, Ngayhoadon, ngaydenhan, congtienhang, congVAT,, MSPGH MSHD, MSHH, soluong, dongiaban, VAT%, thanhtien

X l bng my
Quy trnh x l bn chu Quy trnh x l hot ng thu tin

4.1.5 Cc H KS trong chu trnh doanh thu


Ri ro i vi chu trnh doanh thu: 1. Th qu hoc nhn vin thu ngn c th n cp tin mt khch hng thanh ton trc khi khon tin mt c ghi nhn l doanh thu 2. i ng nhn vin bn hng c th lm cho cng ty cam kt mt lch giao hng m nh my khng th p ng

Ri ro i vi chu trnh doanh thu 3. Ri ro n t hng c th c chp nhn m c nhng iu khon hoc iu kin khng chnh xc hoc t khch hng khng c ph duyt 4. Nhn vin bn hng c th cp qu nhiu hn mc bn chu cho khch hng y mnh doanh s bn hng v do lm cho cng ty phi chu ri ro tn dng qu mc

Ri ro i vi chu trnh doanh thu


5.Cng ty c th giao cho khch hng s lng hng hoc quy cch khng chnh xc lm cho khch hng phn nn, khng chp nhn hng ho giao hoc dn n nhng chi ph ph thm khng cn thit, chng hn nh giao hng thm ln na hoc ph vn chuyn ph thm 6. Xut hng khi cha c php hoc bi nhn vin khng c thm quyn 7. Nhn vin lp ho n c th qun lp mt s ho n cho hng ho giao, lp sai ho n hoc lp mt ho n thnh hai ln hoc lp ho n khng trong khi thc t khng giao hng

Ri ro i vi chu trnh doanh thu


8. Ghi sai khon phi thu khch hng, qun l cng n khng tt dn n vic gia tng n xu, khng thu c tin 9. Mt tin khch hng thanh ton n

BNG TM TT TH TC KS BN CHU, THU TIN KHCH HNG, BN THU TIN LIN


Bn chu Thu tin khch hng Bn thu tin lin Phn chia trch nhim 1. BP ghi t hng va bn chu 2. B phn kho va gi hng 3. Chi tit ti khon phi thu va s ci 1. B phn nhn th tn va thu quy 2. B phn nhn th tn va chi tit ti khon phi thu 3. Th quy va chi tit ti khon phi thu 4. Th qy va s ci 5. Chi tit TK phi thu va s ci 1. Quy bn hng va thu quy 2. Th qy va s ci

Thc hnh kim sot 1. H bn hng 1. Chng t ban a. Ch c lp khi u nhn c H ca a. Lit k giy bo khch hng gi tin c lp b. c nh s bi nhn vin nhn trc th tn ngay khi c. Vic bn chu phi m th tn nhn c chp thun bi tin b. Lit k giy b phn bn chu bo gi tin phi d. Gia c da trn c nh s bn lit k gia hin trc hnh e. c KS trc khi gi hng cho khch hng

1. Chng t ban u a. c chun b trc khi yu cu khch hng thanh ton b. c nh s trc c. Tng kim sot c thit lp cho mi kp lm vic

Thc hnh kim sot 2. Hng hoa. 2. Nhn tin a. Hoa n bn hng a. Gi hng ngy c chp nhn ton b tin nhn b. S lng c m c vo ngn hng lp b. Xc nhn bn c. Ch gi n cho khch gi tin hng khi nhn c hoa n bn hng t b phn ghi t hng

2. Nhn tin a. Gi ngn hng hng ngy ton b tin nhn c b. Xc nhn bn gi tin

3. Chi tit TK phi thu a. Chuyn s hng ngy b. Tng kim sot c thit lp hng ngy c. Bo co khch hng gi hng thng d. Bng chi tit theo thi gian c lp hng thng

Thc hnh kim sot 3. Chi tit TK phi 3. Bn hng. thu a. Tng kim sot a. Chuyn s hng c thit lp hng ngy ngy b. Tng kim sot c thit lp hng ngy c. Bo co khch hng gi hng thng

Thc hnh kim sot 4. S ci. 4. S ci 4. S ci. a. S dng chng a. S dng chng a. S dng chng t t ghi s chun t ghi s chun ghi s chun b. Tng kim sot b. Tng kim sot b. Tng kim sot c so snh c so snh hng c so snh hng hng thng ngy ngy c. Ghi nht ky c. Ghi nht ky hng c. Ghi nht ky hng hng ngy ngy ngy

Kim sot ng dng trong chu trnh doanh thu


Ri ro trong qu trnh ghi nhn d liu. Ri ro lin quan ti qu trnh x l, lu tr thng tin Ri ro lin quan ti bo co.

Chu trnh chi ph

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4.2 Chu trnh chi ph


4.2.1 Cc hot ng kinh t trong chu trnh chi ph 1) 2) 3) 4) Doanh nghip t hng hay dch v cn thit Nhn hng hay dch v yu cu Xc nh ngha v thanh ton Doanh nghip thanh ton tin.

4.2.2 S dng d liu cp tng qut

t hng Bc ny bao gm tt c cc hot ng lin quan n vic la chn nh cung cp v t hng:


Chc nng ny gm ba hot ng chnh sau: Nhn yu cu hng ho dch v t cc b phn La chn nh cung cp Lp n t hng

t hng Quyt nh chnh v thng tin cn s dng: Quyt nh lin quan n vic la chn nh cung cp Thng tin v hng tn kho, nh cung cp Chng t s dng Phiu yu cu hng ho, dch v n t hng Giy xc nhn n t hng ca ngi cung cp

Nhn hng Bc ny bao gm tt c cc hot ng lin quan n vic la nhn hng ho, dch v t nh cung cp: Chc nng ny gm hai hot ng chnh sau: Kim hng i chiu hng nhp

Nhn hng
Chng t s dng Phiu nhp kho Bo co nhn hng Phiu vn chuyn, phiu giao hng Ho n vn chuyn (nu thu dch v vn chuyn)

Nhn hoa n, ghi nhn n phi tra

Chc nng ny gm hai hot ng chnh sau: Nhn ho n t nh cung cp

Ghi nhn n Chng t s dng Ho n bn hng Giy bo tr tin Bin lai,bin nhn, th, v

Thanh ton cho nha cung cp Chc nng ny gm cc hot ng chnh sau: La chn phng php thanh ton Xt duyt thanh ton Lp chng t thanh ton Xc nhn thanh ton Gim n phi tr

Thanh ton cho nha cung cp


Chng t s dng Phiu chi U nhim chi, giy bo n H thng theo di chi tit thanh ton vi ngi bn H thng theo di thanh ton theo ngi bn H thng theo di thanh ton theo chng t

4.2.3 Quy trnh x ly nghip v X l bng tay Quy trnh x l mua chu Quy trnh x l chi tin X l trn nn my tnh Quy trnh x l nghip v mua hng bng my

H THNG X L TRN NN MY TNH


Tn bng H Hangmua (chi tit mua hng) Hang Nhacungcap Thuc tnh SoH, ngayyeucau, makho, dieukhoanthanhtoan Mahang, soyeucau ,soluong

ngaygiaohang,

M hng, tn hng, n gi tn, s lng tn Manhacungcap, ten, diachi, soduphaitra Sodathang, ngaydathang, soyeucaumuahang, Dathangmua manhacungcap Hangmua - (chi tit Mahang, sodathang, soluong, dongia t hng )

H THNG X L TRN NN MY TNH


Nhanhang Hangmua nhanhang Hoadon Hangmua-hoadon Thanhtoan Tienguinganhang Sophieunhap, ngaynhap, diadiemnhan, sodathang, manhacungcap Mahang, Sophieunhap, soluong Sohoadon, ngayhoadon, sodathang, manhacungcap Mahang, sohoadon, soluong, dongia sovoucher, sohoadon, manhacungcap, sotien sotaikhoannganhang, manganhang, sotien

4.2.4 Bo co
Bng k nghip v: Bo co kim sot. Bo co c bit. Bo co cng n phi tr Bo co yu cu tin mt Bo co chnh lch Bo co nha cung cp

4.2.4 Th tc kim sot trong chu trnh chi ph


Trong chu trnh chi ph, cc ri ro thng xy ra khi x l nghip v l: 1) Yu cu nhng mt hng khng cn thit, hoc c lp bi nhng ngi khng c u quyn 2) Nhn vin mua hng c th chn nh cung cp m khng bn hng ho/dch v ph hp nht hoc mc gi thp nht c th v nhn vin ny nhn tin hoa hng khng c php t nh cung cp

4.2.4 Th tc kim sot trong chu trnh chi ph


3). Hng nhn c khng ng nh hng mua hng v chng loi hng, s lng hoc cht lng. 4) Hng c nhn bi nhng ngi khng c u quyn, khng ng trch nhim. 5)Thanh ton khng ng ngi bn hoc thanh ton cho nhng hng khng nhn c, hoc khng ng t hng mua. 6)Thanh ton khng ng k hn lm nh hng ti quan h mua bn sau ny.

KIM SOT CHO NGHIP V MUA HNG


H kim sot Mua hng tn kho U quyn: Ph trch b phn c nhu cu; Nhn vin mua hng Xt duyt:Qun l mua hng - Mua hng v KT phi tr - KT vt t v kho hng - Nhn hng v kho hng Mua dch v U quyn: Ph trch b phn c nhu cu; Nhn vin mua hng XD: Qun l mua hng Thanh ton tin U quyn: k ton phi tr, th qu. Xt duyt: Trng ti v

U quyn v xt duyt

Phn chia trch nhim

1.Mua hng v - K ton phi tr & k ton phi Th qu hoc k ton tr NH -Th qu hoc k ton NH & k ton ghi s ci - K ton phi tr & k ton ghi s ci

Bo v an ton ti sn

Phiu nhp kho c lp khi nhn hng Phiu nhp kho c nh s trc Kim tra s lng, cht lng hng khi nhn hng Cc b phn lin quan kim tra hng mt cch c lp

Ghi nhn vic nhn c dch v trn bn sao ca t mua hng

Phiu chi, u nhim chi c lp da trn chng t thanh ton nh s trc Phi c k bi ngi c thm quyn (k ton trng hoc gim c)

Chng t

1. Yu cu mua hng - Da trn im b sung v s lng b sung - c chp thun nu l t hng c bit

1. Yu cu mua hng - c bt u t b phn s dng - c chp thun

Chng t gc Kim tra tnh y chnh xc ca b chng t gc (c bit ho n bn hng) ng du chi tin vo chng t ngay khi k sc

2. t hng mua 2. t hng mua Ch c lp khi c yu Ch c lp khi c yu cu cu mua hng mua hng c nh s trc c nh s trc Chn ngi bn t danh Chn ngi bn t danh sch sch ngi bn c chp ngi bn c chp nhn nhn Kim tra cn thn cc iu Chng t Kim tra cn thn cc kin v gi,cc iu kin khc iu kin v gi,thanh trong t hng ton ,ca t hng

3. B chng t thanh 3. B chng t Ho n c gi trc ton


Ho n c gi trc tip cho k ton phi tr Cc chng t c nh s Chng t trc Cc chng t lin quan trong b chng t: yu cu mua hng, t hng mua,phiu nhp kho,ho n bn hng (bn gc) Kim tra i chiu cc chng t tip cho k ton phi tr Cc CT c nh s trc Cc CT lin quan: yu cu mua hng, t hng mua,phiu nhp kho,H BH (bn gc) Kim tra i chiu cc chng t

KIM SOT NG DNG TRONG CHU TRNH CHI PH


KIM SOT NHP LIU

CHNG 5

PHT TRIN H THNG THNG TIN K TON

5.1 Tng quan v pht trin h thng


+ Mc tiu pht trin h thng + Nhn s tham gia trong qu trnh pht trin h thng + Chu trnh pht trin h thng
K hoch chnh Vn hnh Phn tch Thit k Thc hin

5.2 Phn tch h thng + Tm quan trng ca phn tch h thng + xut nghin cu h thng + Cng c phn tch h thng + Kho st s b + Nghin cu tnh kh thi + Bo co phn tch h thng

5.3. Thit k h thng


+ Tm quan trng ca thit k h thng + Thit k s b - Thit k cc thnh phn ca h thng
Kt xut D liu Nhp liu u vo

Phng thc x l

- Xc nh cc ngun lc cho h thng - Bo co thit k s b + Thit k chi tit

5.4. Thc hin h thng C 5 hot ng chnh xy ra trong giai on ny l: Ci t thit b Lp trnh Hun luyn Kim tra Chuyn i.

5.5. Vn hnh h thng


Xem xt v nh gi Bo dng h thng K ton chi ph h thng

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