Accounting computerization is the direction of accounting development, you think this change will bring to the audit environment, audit techniques which

1. Impact on the internal audit trail

Traditional manual accounting system, the audit trail is very clear, from the original documents, vouchers, general ledger, ledger, summary tables until the accounting statements, each step will have a textual record and the signature of the acceptance of the person, the auditor can start from the initial accounting vouchers, the occurrence of the economic operations of the audit one by one, until the formation of the final audit results ; it can also be used to reverse checking method, starting from the balance of the accounting account, reverse verification until the original documents, thus forming a smooth checking method and reverse checking method and other auditing methods.

After the implementation of computerized accounting, the audit trail has changed. Accounting data storage media and forms, accounting data generation and delivery forms have changed, there is no traditional written records and books, replaced by storage disks, making the entry of raw data and financial statements from the output can only be completed through the computer. Traditional audit trail disappeared, the auditors will be difficult or even impossible to track the processing of accounting operations through the naked eye, but also can not use traditional methods to examine the security, integrity and accuracy of accounting records data.

The traditional method of checking accounts is no longer fully applicable to the computerized accounting system. In order to audit the computerized accounting system more effectively, the audit requirements should be incorporated into the system design and development of financial software, the system's various data files should leave an audit trail, in addition to should ensure that the accounting according to the document printout, accounting data files should be stored and backed up in the form of auditable, for example, should be retained in the receivable, payable and other economic operations of the detailed records, rather than just leaving the updated balance.

2. Impact on the technical methods of internal auditing

In the case of manual accounting system, auditors mainly use manual reconciliation of accounts, verification of vouchers, correspondence and other operations, but these manual methods will lose their effect under the computerized system because the correctness of the data output through the computer database depends mainly on the computer, not the auditors themselves.

Reviews are generally done by reviewing, checking, analyzing, comparing and investigating, which are also done manually. Although manual review techniques are still necessary under computerization, computer-assisted auditing is more efficient. Auditors, under the premise of mastering computer knowledge and its application techniques, should first verify the reliability of the computerized system, and if necessary, use professional software to test the stability and accuracy of the system, and use the computer as a powerful tool to improve the quality and efficiency of the audit, and to accumulate experience. Enterprises should be used both standardized and with full retention and provide audit trail function of the audit software, such as : ERP software, because of its initial entry vouchers when there is a record record, in the changes, deletion, and not on the original record changes, but another record to reflect. In this way, the auditor in the audit, the same business what changes, what time to change, by who operates, specifically in which function changes, can be found, each processing has left traces, which provides clues for the audit and convenience .

It can be seen that the new internal audit has been involved in information technology and financial means and other multidisciplinary knowledge of the combination of technical methods, so enterprises should be based on the financial system and the need for internal auditing, the establishment of sound rules and regulations, standardize the audit methods and means.

3. Impact on internal auditors

As we all know, in the manual system, the auditor with their experience, professional knowledge, combined with the use of a variety of auditing and checking methods, can achieve the purpose. However, after the use of computerized accounting system, all aspects of the audit has changed a lot: audit trail, content and technical means have changed, making it difficult for auditors to implement tracking audits, and some auditors are not familiar with the computerized system, can not identify, review the internal control, and can not participate in the audit. Therefore, in addition to the need for auditors to have a wealth of accounting, finance, auditing and other knowledge and skills and familiar with the relevant policies, decrees and regulations, should also have a certain degree of computer knowledge, a certain understanding of the computerized accounting system, the computerized accounting system may be errors and fraud to have a clear understanding of the system.

Importantly, auditors should not only be skilled in the use of computers for auditing, but also to expand their knowledge, to participate in the training of advanced computer language, as well as training in computer auditing methods, such as data simulation and detection, program tracking and program coding control method, so that auditors can write their own computerized auditing system according to the needs of the actual work when necessary, in the long run, this is very necessary. In the long run, this is very necessary.

4. Impact on the content of internal audit

The content of internal audit of the computerized accounting information system should include the development and design of the system, accounting software programs, data files, and the audit of internal control. Auditors in the computerized system design, development stage, should be involved in the system design, debugging, testing and acceptance, in addition to the system's legal, compliance, safety and reliability of the system in a timely manner, in addition to the timely detection of problems, in particular, from the audit point of view of the auditability of the system to review the audit, the setup of audit trails, and so on.