Accounting Computerization of how to carry out internal audit work

Abstract: Computerized Accounting is the Development trend of accounting, the paper analyzes the accounting Computerization of the accounting impact of the internal control, and proposed in the accounting, how to strengthen and improve the internal control system of accounting issues to ensure that the unit After the implementation of Computerized accounting system to normal, safe and effective operation.

Keywords: accounting, internal control, analysis

Development of a Computerized accounting and internal audit of the status of the status of
Development Status Accounting 1.1 Accounting has now made considerable progress in the commercialization of GM of the financial software has been widely used, more accounting software Development has been toward specialization, commercialization and socialization 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 and modern things, the continual emergence of Computerized accounting information system put forward higher requirements, makes the establishment of meet the needs of modern enterprise development has become imperative for the new financial system. With the new computerized accounting software applications, computerized accounting is a simple accounting system from the integrated management information system to change, to form the core of accounting software , 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, computerized accounting has shown excellent stability, science direction. Accounting is a systematic project, so in the development process to be done, there are many issues to be solved in time, otherwise it will seriously hamper our computerized accounting to a deeper level of development.

1.2 The status of the internal audit internal audit in China was established 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 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.

2 Accounting internal audit requirements and influence
2.1 pairs of the internal audit trail of the implementation of computerized accounting, the audit trail has changed. Accounting data storage medium and format, the accounting data in the form of generation and transmission have changed, the traditional audit approach has not fully apply in the accounting computerized 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 file audit trail, in addition to ensure that the accounting data files print output, it should also be audited accounting data files to be stored and backed up in the form of, for example, should be retained receivables, payables and other detailed records of business operations, not just the balance left after the update.

2.2 pairs of the internal audit review of technical methods generally use review, collation, analysis, comparison and investigation methods, is done by hand. Although manual review of computerization technology is still necessary, but computer-assisted auditing and efficient. Audit staff in computer literacy and applied technology, 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 the powerful tools to use, and to keep the accumulation of 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 change, deletion, not a change in the original record, and is the reflection of another record. In this way, auditors in the audit, which changes with a business, what time of change, and by whom the operation, which feature in the specific changes in, available eleven identified, each a treatment have left traces, which provide clues for the audit and convenience. Links to free download http://www.hi138.com paper shows that the new internal audit has been involved in information technology and financial means of many combination of subject knowledge of technical methods, therefore, enterprises should be based on financial systems and internal audit needs, establish and improve relevant rules and regulations, standardized audit methodologies and tools.

2.3 The impact of the internal audit staff is well known that in the manual system, the auditors based on their experience, expertise, combined with the use of a variety of audit examination of the way, can achieve their goals. However, after using the computerized accounting system, auditing the great changes have taken place in terms of: 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, it unable to participate in audit work. Therefore, in addition to the audit staff has 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 some understanding of the computerized accounting system errors may occur and have a clear understanding of fraud.

3 how to promote the internal audit measures to adapt to the development of computerized accounting
3.1 improve the legislative work with the continuous development of e-commerce technology, electronic currency, electronic data audit, review of electronic contracts, electronic signatures and other network information to identify the use of technology are increasingly being used, accompanied by reasonable information systems, security safeguards, network information resource ownership, use rights certification, certification center and the legal status of digital certificates, etc., to make laws and regulations need to be regulated. In view of this, the complete computer audit legislation, the time has matured.

3.2 by adapting the methods and means of computerized accounting With the expansion of the scope of the audit of computerized accounting, not only to the original input data and print out a review of accounting data in computerized accounting system must also process reliability, degree of authenticity and 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 Pishendanwei actual data. computerized accounting system for processing inspection, and computerized accounting system audit data files.

3.3 The pre-audit is the key to the audit of computerized accounting accounting and auditing standards in ensuring the premise of their respective functions, in order to better reflect both the program from the system design, development and operation of technical coherence. To prevent the implementation of all aspects of errors or loopholes in the process, the best way is in the accounting information system design and development process. direct involvement by the auditors, that the implementation of systems pre-audit work. prior to the direct supervision of the audit process must be in accordance with the standard system development the development of procedures and methods to ensure that the system of accounting procedures and application control to meet the management 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 and evaluate the systems development process control of the qualifications. These audit procedures to perform audit and supervision, the establishment of the audit trail file. records the transactions meet the specified condition and operation of 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. reposted elsewhere in the Research Papers Download http://www . hi138.com