Home >

The Influence Of Computerized Accounting On Auditing

2010/5/18 11:30:00 50

한국어 日本語 Français English 中文

Assets

accounting

The implementation of computerization has been greatly improved.

accounting

The speed and accuracy of information processing can provide users with timely and accurate information.

accounting

Information is

accounting

An unprecedented leap in the history of career development.

But this leap also has great impact on audit work.

　　一、审计线索的改变

Because

accounting

Computerization has made great changes in audit trail, traditional handwork.

accounting

Audit clues in the system will be interrupted or even disappeared in the computerization system.

In manual system, from original voucher to bookkeeping voucher, from posting to

financial statements

Each step is written in written form, with the signature of the signer, and the audit trail is very clear.

Auditors can proceed to check, reverse or spot checks as required.

But in Computerization

accounting

In the system, the traditional accounting books are missing, and most of the written records disappear.

accounting

data

Disks and tapes, the information on these magnetic media is in machine readable form, and can not be identified by the naked eye.

In addition, from raw data to the computer,

financial statements

The output of this intermediate whole

accounting

The processing centralization is automatically controlled by the computer according to the program instructions, and the traditional audit clues are interrupted and disappeared here.

The traditional method of auditing accounts for computerization.

accounting

Individuals are not fully applicable.

In order to effectively audit computerization.

accounting

Individual, computerization

accounting

When designing and developing the system, we must pay attention to audit requirements and leave new audit clues.

For example, we need to keep detailed records of every economic business, instead of leaving only the updated current balance.

Temporary storage files in some systems will be deleted after a certain period of time.

If the audit needs to check these documents, they should be copied for search.

Two.

accounting

Changes in system internal control

Modern auditing in the world is based on system, that is, auditors should be right.

accounting

The internal control of the system is reviewed and evaluated as a basis for formulating audit plans and deciding the scope of spot checks.

Because

accounting

The system has realized computerization and manual work.

accounting

The original content control of the system can not adapt to the new characteristics of the electronic data processing, and can not effectively reduce the computerization.

accounting

System specific risks.

For example, in Computerization

accounting

In the system,

accounting

Information processing and storage are highly concentrated on computers.

accounting

Some of the responsibilities of the system are separated from each other and controlled by each other.

For the sake of system

security

Reliable and system handling and storage

accounting

The accuracy and integrity of information must consider the characteristics of computerization system and establish new internal control for its inherent risks.

In addition to the electronic data processing system, regulations and manual execution procedure control, the internal control is computerized.

accounting

An important characteristic of information system.

How to identify, research, review and evaluate these new content controls, especially procedural internal controls, are

accounting

Computerization brings another problem to audit.

Us registration

accounting

The introduction of the No. third auditing standard issued by the division pointed out: "if the client is in it,

accounting

Electronic data processing is used in the system. Regardless of whether the application is simple and complex, auditors should fully understand the whole system, so that the basic system can be identified and evaluated.

accounting

The characteristics of control.

In the case of more complex applications of electronic data processing, auditors will have expertise in the application of specialized electronic data processing in implementing the necessary audit plan.

stay

accounting

Under the condition of computerization, because of the change of internal control, auditors must study the internal control of computerization system and master its examination methods.

Auditors should make use of computer aided audit technology to audit the process control.

For computerization

accounting

Information system internal control weaknesses, auditors should be able to assess their impact, and put forward suggestions for improvement to the audited units.

　　三、审计内容的改变

stay

accounting

Under the condition of computerization, although the supervisory function of the trial has not changed, the content of audit has changed.

Computerization

accounting

In information system,

accounting

The matter is automatically processed by the computer according to the program. If the system's application is wrong or is tampered with illegally, the computer will only handle all the relevant errors in the same way according to the given program.

accounting

The system may be unknowingly embedded in illegal fraud procedures, and criminals can use these corrupt procedures to embezzle large quantities of property.

Does the system handle compliance, legality, and

security

Reliability is directly related to the processing and controlling functions of computer systems.

Computerization

accounting

The characteristics of the information system and its inherent risks determine that the contents of the audit should be added to the examination and control of the computer system's processing and controlling functions.

stay

accounting

Under the condition of computerization, the auditors should spend more time and energy to understand and examine the functions of the computer system, in order to verify the legitimacy, correctness and integrity of their processing, and to ensure the system.

security

Reliable.