Every company requires that check and prepare reports accounting to carry out an order of your finances. So the development of an audit is based on the implementation of standards, control techniques and procedures in this article we discuss computer auditing.
It is important to note that the auditor computer must know the software products designed to perform its function. The auditor assumes its work by applying their expertise, transmutation themselves well on the coaching staff of its activity.
What are the procedures and techniques Audit Software and Computer Systems
The auditor takes responsibility directly with the person who hires but also with all those who do not know, but worth of their work. But we will give you a basic concept, but full of the is the computer audit in the next title to read, and thus better understand the term.
What you are computer audit?
The computer audit is a verification system that applies to in-depth evaluation of IT resources and the technology. So the main objective of the audit based on software lies in the valuation of computerized systems of an organization unique.
What are the rules in computer audit?
The computer inspection standards are the minimum quality requirements regarding the auditor’s personality according to the task to be performed. Auditing standards are divided into key three factors to carry out quality work and professional levels.
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- Standards or personal rules: are the attributes that the auditor & nbsp; must have to conduct an audit, based on professional knowledge, as well as in technical training, remain impartial when giving suggestions.
- Execution Rules work: planning strategies and procedures, as well as physical working documents that are to be grouped for audit.
- Regulatory Information: also known as report or opinion, are the results that the auditor delivered to the parties concerned to note his work.
Techniques in audit computerization
The computer audit techniques are defined as “practice research methodology and test using the auditor to provide the necessary evidence.” Fundamentally their opinions and conclusions, that use their judgment or judgment is based, taking into account the circumstances are included in this methodology.
To implement the knowledge and experience the auditor will have the ability to know the details of the institution or company to be audited. Both techniques such as going hand procedure, because if the methods are not chosen correctly, the audit did not reach accepted standards. Here are the techniques that should be taken to heart and are essential in computer check.
Procedures in computer control
Procedures are research tools that apply to facts or circumstances that serve to support the opinion of the auditor during an audit. Two or more procedures, resulting in a audit program , this is called the audit plan. These can help the auditor to carry or apply an organizational strategy of the audit itself.
The auditor can not obtain the information required on the basis of a single test, it is very important to examine the full facts. Procedures techniques are achieved by simultaneous application in the list below see what allow the audit procedures:
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- Have knowledge of internal control.
- To investigate the characteristics of internal control.
- Check the results of internal control.
- Strengthen audit conclusions.
Therefore, the auditor will have to apply their special skills and fix what audit technique or procedure that are more convenient to get your opinion. In carrying out this process is achieved by having advantageous and profitable results for any institution or company that requires a computer system audit.
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