Computerized audit on China Problems and Solutions

Abstract With the increasing levels of Computer technology, Computer applications in our area more and more widely in the implementation of Computerized audit work the trend is inevitable. This article discusses the problems faced by our Computerized audit, and propose a solution.

Keywords: EDP audit, audit efficiency and quality measures

Computerized audit of computerized accounting mode of electronic documents, electronic books, electronic statements and to adapt to the way computerized system of internal control for audit work, including computerized accounting system, auditing, data authenticity, legitimacy of the audit and computerized accounting system processing and control functions and auditing. computerized audit can be arranged in the audit, design, audit evidence, meta-analysis and tracking of feedback and other aspects play an important role, thus greatly reducing the workload of the audit shorten the time of the audit work, and a lot of cost savings.


First, our main problems facing the computerized audit

(An audit of backward technology, making the computerized audit misnomer. China's current computerized audit practice, the majority of computer information systems audit also bypass the computer remain in the audit phase, the auditors did not examine the process and machine file, input data only examine the data and print output, which is actually the audit staff of the computerized accounting system currently used in a manual audit, the audit results will be a one-sided. auditees limited by the computer operator They were only willing to review the information, and other sensitive information were people hiding so that the auditors in a passive position, it is difficult to obtain sufficient audit evidence to support its audit conclusions, it is difficult to ensure audit quality computer environment.

(B auditors lack of knowledge in computerized accounting mode, not only requires auditors to have some analysis, and presentation capabilities to determine, with a wealth of accounting, finance, auditing knowledge and skills, familiar with the legal and financial auditing standards, but also should computer literacy and application technology, data processing and management techniques to master, however, the current overall level of audit staff did not meet this requirement well. Although a significant portion of the audit staff has extensive experience in accounting and auditing knowledge, but the computer lack of knowledge, the other young auditors although a certain amount of computer knowledge, but because of non-computer science graduate, only to master the shallow knowledge and use of basic computer skills, so to really difficult to use computer software to complete the real audit procedures are still difficulties.

(C audit trail reduction audit changes necessary to implement computerized accounting, on the one hand due to loopholes in the system design, accounting software, imperfect or unreliable operation and other reasons, making the accounting data processing results one way or another The non-human error, and partly because the introduction of computerized accounting computer tools, storage media and network technologies, so that the audit trail gradually reduced or even disappear. The reason is that the computerized accounting methods, the accounting data is an input power computer systems, data flow automatically into the next addition, the machine can also delete the log files, stored in magnetic media in the accounting data can be artificially modified without leaving any traces or deleted, these are weakened audit trail to reduce errors found during the audit the opportunity to increase audit risk.

(Four internal control system is not responsive to the development of computerized accounting requirements in computerized accounting, accounting information processing and storage of highly concentrated on the computer, make the manual accounting system, some separation of duties, functions contain each failure, the manual accounting system can not meet the Central Plains and some internal control of the new features of electronic data processing, internal control in terms of management into a computerized way of rights management, which are set by the system administrator to control a single member of auditors and other operations personnel, and responsibilities of each operator separated from each other function assigned permissions in this way under the relevant accounting data records check or a check can only be printed by checking the display output.


Second, China's development of computerized audit response

(I speed up the development of audit software. Computerized audit software audit is an essential technical tool, not a good audit software is difficult to carry out the actual automated audit the audit function of the software should be fast classification, retrieval, storage capacity the preparation of audit procedures, the audit can be relatively large, sampling and reconciliation, prior to use computers to design test cases, after accounting for testing Beishendanwei programs and data files, better able to carry out audit work, auditors use computers storage-related laws and regulations, basic information such Pishendanwei, any time, to facilitate the audit work, the use of computer data statistical summary of the audit, the preparation of printing a variety of statistics, audit documents, improve the quality of audit work. Links to free download http://www.hi138.com
(B speed up the training complex knowledge structure of the audit staff. Restrict the further development of our computerized audit is the key to a lack of highly qualified professionals, it is necessary to strengthen the training complex to meet the audit requirements of the development audit of the audit institutions and accountants firms should actively introduce both rich accounting and auditing knowledge and experience and have computer knowledge and skills of the compound talents, and active follow-up on computer-related education to the existing audit staff to master the use of audit software, maintenance and other skills, so that it can effectively use computer technology to complete the audit tasks, accelerating the development of audit reserve forces, especially in college students, the complex has created a large number of young talents, enrich, strengthen our audit team.

(C to speed up the construction of computerized audit regulations and standards. Computerized auditing standards is a measure of audit standards and improve audit quality assurance. The original audit standards and guidelines in the manual part is not suited, but some of the new audit Content in the audit criteria in terms of lack of appropriate, it should speed up the development of computerized audit-related guidelines to standardize computerized audit.

In short, the development of computerized accounting work to audit the impact of more and more, only the right thing, in order to better play the role of computerized accounting, the use of the convenience it brings to improve audit efficiency and quality.

Main References:
[1] Wen-ray, CAO Guang four. Auditing. Lixin Accounting Publishing House, 2005.3.

[2] Ren Xiuying. Computerized accounting impact of the audit. Accounting Journal, 2006.5.9.

[3] Tang Yanyan. Computerized accounting audit risk and its prevention. Contemporary economic, 2006.9.

Links to free download http://www.hi138.com