Аудиторські ризики використання комп’ютерних систем обробки даних

Abstract

Досліджено основні підходи до здійснення аудиту в середовищі комп’ютерної обробки даних. Розкрито особливості реалізації основних положень аудиту в комп’ютерному середовищі. Визначено основні напрями зниження аудиторських ризиків. The basic approach of the audit in the medium of computer data processing. The features of the main provisions implementing audit in the computer environment. The main areas ofaudit risk reduction. At the present stage of market economy complete analytical processing of accounting and other economic information inconceivable without the use of computer technology. In this connection important is the widespread use in the practice ofeconomic management organization ofautomated information systems. Development of audit led to the emergence of a new approach to the audit, which involves planning, calculation, specification and evaluation of the index as audit risk. That is why it is necessary to assess the legality of the acquisition and auditor licensing purity and accounting system software used on the test object. In addition, one of the objectives audit is compliance with client current legislation, which includes the requirements ofcopyright protection for software products. In modern conditions poorly trained staff is the weakest link in the system data. The auditor in auditing the company assesses qualified accounting personnel in computer training, information technology and specific accounting system. He drew attention to the ratio of staff to the system, the degree of credibility. Accountant, convinced that he would rather do without the program, clearly uncomfortable with its opportunities and it is possible, allowing many mistakes elaborating data on the computer. List oftasks to perform audit program is quite wide: checking and analysis of records based on criteria of quality, completeness, accuracy; Test calculations; comparison of different data files to identify disparate data; access to data stored only in the form of machine, their ordering, grouping and so on different grounds. Software audits are used at all stages of the audit. The development of information technology audit carried out in recent years is growing rapidly. Therefore, it should be noted that the organization ofaudit in the computer environment is therefore the overall development of science and its applied aspects, and an incentive for further progress in the economic and scientific field. Assessment of audit risk allows inspection plan to reduce the time to carry it out, to draw attention to critical issues and improve the quality ofaudit work in general.