计算机系统调查问卷.xls

计计算算机机系系统统调调查查问问卷卷 被审计单位名称 索引号 2210 4 项目 计算机系统调查问卷编制人 日期 会计报表期间 2009年度复核人 日期 是是否否 Yes or No 财财务务应应用用软软件件来来源源 Source of accounting software 外购 Outsourcing yes 委托开发 Consignment 自行开发 Self developed 开发语言 Language adopted in developing 财财务务应应用用软软件件名名称称 Name of accounting software 金蝶财务软件 电电算算化化系系统统 accounting computerization system 一个独立的系统 A separate syetem yes 与其它系统联机 Interact with other system 计计算算机机系系统统 computer system 电算化专用 Only for accounting computerization 与其它部门共用 Share with other Dept yes 电电算算化化岗岗位位分分工工 Accounting computerization roles 姓姓名名 Name 姓姓名名 Name 电算化负责人 Responsible person 梁雪宁账套主管 In charge person for books 梁雪宁应收款项 Account receivable 审核 Check 梁雪宁 陈洁账务处理 Accounting 梁雪宁固定资产 Fixed assets 记账 bookkeeper 梁雪宁 陈洁档案管理 File keeper 梁雪宁在建工程 CIP 总账 General Ledger 梁雪宁 陈洁长短期借款 Long and short term loan 梁雪宁销售明细账 Sales sub ledger 现金日记账 Cash journal 梁雪宁工资 payroll 梁雪宁 销售费用 Selling exp 银行存款账 Cash journal 梁雪宁成本核算 Costing 梁雪宁 管理费用 G A exp 存货 Inventory 梁雪宁应付款项 Accounts payable 梁雪宁 陈洁 是是 Yes 否否 No 控控制制措措施施调调查查 Investigation of control measure 控控 制制 措措 施施 Control measures 应用软件是否向财政部门备案yes Whether internet applications have put records on financial department 是否建立了较完善的电算化操作规程yes Whether perfect regulations of accounting computerization have been set up 明细帐是否定期打印归档 打印日期是 yes Whether Subsidiary Ledger has been printed and pigeonholed regularly and when 计算机是否有防病毒措施yes Whether computer has been protected from virus 人机并用时 人工帐与机器帐是否核对相符yes When used together whether handwrought accounting can match computerized accounting well 程序设计人员是否参与计算机操作 Whether programmers join computer operation 应用程序的修改是否经适当审批 Whether internet applications should be examined and approved before amended 在联机系统中是否对使用终端进行了接触限制 Whether using terminal is restricted in online system 系统是否建立了操作日志 yes Whether operation log is set up 控制台记录是否只有电算化负责人 或控制人员 才能查阅yes Whether records of console can only be checked and read by accounting computerization leader 电算化负责人是否定期对控制台记录进行检查 yes Whether accounting computerization leader checks records of console regularly 凭证审核职责和凭证输入职责是否严格分立yes Whether duty of auditing is strictly devided from duty of input 凭证审核人员是否同时兼任出纳员no Whether a auditor is also a cashier 电算化负责人是否具备必要的计算机和电算化专业知识yes Whether a accounting computerization leader has indispensable professional computer and accounting knowledge 应用软件和数据文件是否备份并存放于不同地点 yes Whether internet applications and data files are backuped and kept in different place 应用软件和数据文件是否实施了严格的接触控制yes Whether internet applications and data files are strictly controlled 电算化人员是否同时兼任其它业务部门工作 如有请简要说明 no Whether accounting computerization personnels do work of other department If do please explain briefly 针对系统自动生成的记录 是否可以提供可供查询的审计线索 yes Whether it provides inquirable audit clue for autogeneration records 其它部门移交来的原始凭证是否对移交日期 凭证数量 总控制数进行交接登记no When ducoments are handed over from other department whether it is enter up for date of handover document number and total control number 电算化部门是否自行修改其它业务部门移送来文件中的错误 no Whether accounting computerization department correct mistakes in documents handed over by other departments by themselves 变变动动情情况况 Changes 本年度应用系统有无重大改变 如有请简要说明 no Whether system applications have been changed in this year 本年度控制措施有无重大变动 如有请简要说明 no Whether