企业应明确会计信息系统内所有岗位职责的范围，并同时做到不相容职务的分离

Enterprises should clarify the scope of duties of all positions in the accounting information system, and at the same time achieve the separation of incompatible positions. There must be a certain internal lead between each position as a guarantee of system security. Separation of incompatible duties means that two or more persons must be responsible for incompatible duties, and not only one person, which is conducive to the division of labor and mutual supervision of personnel. In the network environment, the enterprise management should re-identify on the basis of the original manual bookkeeping model. Although the three roles of the system's operating personnel, management personnel and maintenance personnel are not integrated, they must be separated from each other and do not serve concurrently, thereby reducing computers Fraud risk.

Enterprises should clarify the scope of all post responsibilities in the accounting information system, and at the same time do not be compatible with the separation of duties, between the posts should have a certain degree of internal restraint as a guarantee of system security. The separation of incompatible duties means that incompatible functions must be held by two or more persons and not by one person, which is conducive to the mutual division of labor and mutual supervision of personnel. In the network environment, the management of enterprises should re-identify on the basis of the original manual bookkeeping model, the system operators and managers and maintenance personnel, although not integrated, but must be separated from each other, thereby reducing the risk of computer fraud.

Enterprises should define the scope of responsibilities of all posts in the accounting information system, and separate incompatible posts at the same time. There should be certain internal containment between posts as the guarantee of system security. The separation of incompatible duties means that two or more persons are responsible for incompatible duties, not only one person, which is conducive to the division of labor and mutual supervision. In the network environment, the enterprise management should re identify the original manual accounting mode. Although the three positions of system operators, management personnel and maintenance personnel are not integrated with each other, they must be separated from each other and not concurrently, so as to reduce the risk of computer fraud.