Computerization of the internal audit of accounting and its countermeasures

With economic development and wide Application of Computers, all enterprises and institutions have been widely used to handle the accounts of Computerized accounting. Computerized accounting Applications to enterprises, the internal audit environment has brought profound changes and impact. And compared to the traditional hand-made accounts, Computerized accounting system in information processing, internal control, information storage and access methods have undergone great changes, and thus on the internal audit trail, audit methods, the contents of the audit, the auditors quality, and many have produced a counter-effect can not be ignored. To improve the accounting Computerization of the internal audit work, we must change the traditional auditing concepts, emphasis on internal audit, establish a sound internal audit system, reducing loss and waste at the same time, improve the economic efficiency of enterprises.

First, the status of the development of computerized accounting and internal audit of the status quo.

1. Accounting Computerization of the status quo.

Accounting is the accounting entry information are based, are an important basis for future business decisions, is a breakthrough in the accounting system. Accounting after so many years of development, considerable progress has been made, commercialization, generalization financial software has been widely used, more accounting software development has been toward specialization, commercialization and socialization of the track. but because of the financial characteristics of the work itself, as well as the rapid development of the network, the rapid emergence of electronic commerce and so on, some advanced , modern things, the continual emergence of computerized accounting information systems on a higher requirement, makes the establishment of modern enterprise development needs consistent with the new financial system has become urgent. from the general situation, after years of computerized accounting practice and improve the basic completion of the accounting manual accounting bookkeeping accounting changes to the computer. With the new computerized accounting software Applications, computerized accounting is the accounting system from the simple to the integrated management information system changes, the formation of software as the core of accounting, financial management, planning, analysis as one of the computerized accounting management information systems. gradual increase in the quality of accounting personnel, operational standards are skilled, system to strengthen security and confidentiality, has been shown Accounting good, stable, scientific direction. Accounting is a systematic project, so in the development process to be done, there are many issues to be addressed immediately, otherwise it will seriously hamper the country deeper Accounting development.

2. The status of internal audit.

Establishment of internal audit in 1983, has made some achievements, but overall is still in the initial stage of development, and there are some problems, such as the focus of the audit is still focused on financial accounting, auditing methods are backward and the quality of personnel, knowledge structure is not full and so on. resulted in the business of others, such as audit, management audit carried out less, auditors face a lot of network-based accounting information system appeared to be inadequate, and management aspects of the relative lack of knowledge and experience.

Second, computerized accounting requirements of internal audit and impact.

1. On the impact of the internal audit trail.

Traditional manual accounting system, audit trail is very clear, from the original documents, accounting documents, general ledger, subsidiary ledgers, financial statements until the summary table, every step of the inspection will be documented and signature of the person, the auditors from the initial accounting evidence began operations on the economic consequences of each review until a final audit results, you can also use reverse search method, starting from the balance of accounts, reverse verification, until the original documents, forming cis search method and inverse search methods such as audit methods.

After the implementation of computerized accounting, audit trail has changed. Accounting data storage media and forms, accounting forms of data generation and transmission have changed, not the traditional written records and books, replaced by a storage disk, so from the original data input and output of the financial statements can only be done by computer. the traditional audit trail disappeared, the auditor is difficult or impossible to track through the accounting treatment of the naked eye and can not examine the traditional methods of accounting data files the security, integrity and accuracy.

The traditional audit approach has not fully apply in the accounting system. In order to more effectively audit computerized accounting systems, audit requirements should be incorporated into the financial software system design and development, the system should stay the various data files Under the audit trail, in addition to ensure that the accounting data files of the print output, but should also be auditable accounting data file storage and backup in the form of, for example, should be retained Yingshou, payments should be detailed records of business operations, rather than just leaving Under the updated balance.

2. On the impact of the internal auditing technology. [Free Paper Download Center hi138.com]

In the case of manual accounting systems, auditors check the accounts used mainly by hand, checking the certificate, confirmation and other operations, but these manually in the computerized system will be ineffective because the output data through a computer database, correct or not, the main depends on the computer, rather than the auditors themselves.

Review of general use review, collation, analysis, comparison and investigation methods, but also done by hand. Although manual review of computerized technology is still under the necessary, but computer-assisted audit more efficient. Auditors in computer literacy and Applications under the premise should first verify the reliability of the computerized system, if necessary, using specialized software to test the system stability, accuracy, the computer as a way to improve audit quality and efficiency of a powerful tool to use and to continue to accumulate experience. enterprises should be used not only regulated but also has a full audit trail capabilities to retain and provide the audit software, such as: ERP software, because the initial entry in a record when the certificate recorded in the changes, deleted, not change the original record, but the record reflects otherwise. Thus, auditors in the audit, which changes with a business, what changes when asked, by whom the operation, which feature in the specific changes in both can be identified one by one, each have left traces of a deal, which provided for the audit trail and convenience.

Thus, the new internal audit has been involved in information technology and financial means, the combination of multi-disciplinary knowledge and technical methods, therefore, enterprises should be based on financial systems and internal audit needs, establish and improve relevant rules and regulations, standardized audit approach and means.

3. The impact on the internal audit staff.

As we all know, in the manual system, the auditors based on their experience, expertise, combined with the use of a variety of audit checking, can achieve their goals. However, after using the computerized accounting system, auditing all aspects of the great changes have taken place : audit trail, content and technical means have changed, so the auditors can not be very difficult to track the audit, and some auditors are not familiar with the computerized system can not identify, review of internal controls, audit work will not be able to participate. Thus, auditors in addition to a wealth of accounting, finance and auditing knowledge and skills and are familiar with relevant policies, laws and regulations, should also have some computer knowledge, computerized accounting system has some understanding of the electronic accounting system operator errors, and may have a clear understanding of fraud.

More important, not only skilled auditors to audit the use of computers, but also expand the knowledge, participation in high-level language computer training and computer training in auditing methods, such as data simulation testing method, process tracking control laws and procedural codes and so, so, the auditors when necessary according to the actual work to write their own computerized audit system in the long run, it is necessary.

4. On the content of internal audit.

Computerized accounting information system of internal audit content, it should include the system development and design, accounting software programs, data files, and internal control audits. Auditors in the computerized system design and development stage and should be involved in the system The design, testing, inspection and acceptance, in addition to the legal system, compliance, safety and reliability, etc. to detect problems, especially from the perspective of the review audit system to review, audit trail settings.

Third, how to promote the internal audit measures to adapt to the development of computerized accounting.

1. Change auditing standards.

Accounting makes the audit objects, audit trail, so a change in audit approach. People in the audit work to gradually establish a series of auditing standards are not applicable to the changed situation, and need to re-establish a new audit criteria to guide the audit practice. in the development of new audit criteria to be considered under the premise of my prince Yu conditions, vigorously advanced experience from abroad. The new auditing standards is the standardization of electronic data processing audit, is a measure of the standard audit work to improve audit quality assurance.

2. Used to adapt the methods and means of computerized accounting.

After the implementation of computerized accounting, auditing manual method can not achieve the objective of the audit, the audit undertaken by Finance staff has also increased audit risk, audit techniques and methods should therefore change. When the audit trail and audit data change When the original set of audit work alone and means to audit methodology is far from enough. on computerized accounting, including audit scope expanded, not only to the original input data and print out a review of accounting data computerized accounting system must also be procedures for the reliability, authenticity and extent of security checks. flowchart according to the system design process, focusing on whether the design of inspection procedures comply with accounting regulations, accounting system and the relevant provisions of the assessment of its legitimacy, compliance, the use of actual data Pishendanwei. on the computerized accounting system for processing inspection, and computerized accounting system audit data files. [Free Paper Download Center hi138.com]

3. Actively cultivate knowledge of the structure of complex audit staff.

When the accounting treatment by the gradual shift manual computerized information systems. Accounting data collection, collation and dissemination process have undergone major changes. This change reflects not only the specific contacts in the manual accounting vouchers, account books and statements and other forms of and, more importantly, in the way of data generation, processing methods and organizational forms have occurred a fundamental change. most of the visibility of the internal processing the information and turned onto the computer and magnetic media storage, especially many channel programs Design capacity development, telecommunications networks increase, so that the implementation of audit methods and procedures in both more complex and difficult, which requires the auditor's working methods must also be upgraded to a new level.

4. Good job pre-audit of computerized accounting information system is the key to the audit.

Accounting and auditing standards in ensuring their functions under the premise of the two in order to better reflect the program from the system design and development of technical aspects to the operation coordinated. All aspects of the implementation process to prevent errors or flaws, the best method is to computerized accounting information system design and development process. by the auditors directly involved, namely the implementation of systems pre-audit work. prior audit can direct supervision of the system development process must be developed in accordance with standard procedures and methods to ensure that the system program and Application accounting management control to meet the needs and to achieve the desired quality. At the same time, the auditors directly involved in system design and development. but also for auditors to review the system development process and evaluate the control of the qualifications. These audit procedures to perform audit supervision, the establishment of the audit trail file. records meet the specified conditions and operation of the accounting issues related to information processing for future tracking of the procedures auditors perform the audit function.

In short, the internal audit of computerized accounting impact is enormous and profound. Must be applied to the analysis of the development point of view, to recognize that this impact is the inevitable result of development of information technology is the inevitable development of modern accounting and auditing trends, and the resulting problems. The key is to solve the timely development of the audit software, computer-assisted audit actively promote the cause of our computerized accounting and audit the healthy development of the computer.