What problems will computer audit data collection encounter in practice?

First, the significance of electronic data acquisition

(A) the use of electronic data is a concentrated expression of the informatization of audit work. The application of AO system is the main aspect of computer audit, and it is also the important content of audit information construction. With the development of China's informatization and the increasing popularity and maturity of accounting informatization, the audit elements such as the environment, object, scope and clues of audit work have changed accordingly. The traditional audit method can't meet the requirements of the times, which accelerates the pace of information construction of audit departments and increases the intensity of computer audit. The application of AO system embodies the informationization and innovation of audit work, and is an important means to improve the level of audit work. Making full use of computer audit plays an important role in comprehensively improving the quality of audit supervision.

(2) Electronic data collection can improve the efficiency of audit work. The financial software of the audited entity is more and more involved in the audit process. How to effectively collect the electronic data of the audited entity is the key step of computer audit using AO system. In order to realize computer audit, it is necessary to study how to collect the electronic data of the audited unit. In addition, if the real audit data cannot be collected, the wrong audit results will be obtained. As the collection of electronic data is the key step of computer audit, it is necessary to ensure that the complete data of the audited entity can be collected, and the data can be consistent and operable, and converted into the required format to AO system, so that computer audit can play its due role and improve the sustainability, effectiveness and comprehensiveness of audit work. Using the advantages of data acquisition and conversion to conduct audit analysis can greatly improve the timeliness of audit, thus comprehensively and effectively assisting the audit department to achieve the expected audit purpose. Using electronic data acquisition to realize the automation of most audit processes can reduce the input of manpower, material resources and financial resources, improve the efficiency of audit work and reduce the audit cost.

Second, ways and means of electronic data collection

Since 2005, our bureau has intensified the construction of audit informatization, installed and applied the 2005 version of AO system, and achieved remarkable results. The audit project implemented in 2006, from the compilation of audit diary to the formation of audit report, is carried out by computer audit through AO system. The collection of financial and business electronic data is the premise and foundation of computer audit. There are two kinds of acquisition and conversion of AO system: one is financial backup data acquisition and conversion, and the other is database data acquisition and conversion. What we are going to discuss here are some methods summarized in financial backup data collection.

(1) Seek help from a software company.

Because auditors don't know much about financial software, they often don't know which part of the computer the backup data of the software is stored in. However, many financial personnel of the audited units don't know where the backup data of the financial software account set exists, and they don't even back up or export electronic data. Therefore, it is suggested that auditors and financial personnel of audited units should know the storage location of backup data of account set and how to back up and collect data as soon as possible by consulting personnel familiar with software in software companies.

(2) Correctly identify the backup data format of conventional software.

Choosing the correct software backup data format is the premise of using AO system to collect electronic data, but auditors often don't know the file format of the financial software backup data of the audited unit, so they encounter many difficulties when using AO to collect electronic data. The author summarizes how to correctly identify the backup data format and successfully collect electronic data from some commonly used software.

1. In the process of our audit, the audited units often use Kingdee software, and most township finance offices and many administrative institutions use Kingdee 6.2 or Kingdee 7.0. In our actual data collection, we found Kingdee's backup file "* *". "AIB" is often not successfully collected and converted. Copy the file "* *". Kingdee's ai can usually be successfully collected and converted. Therefore, in the application process, we should pay attention to let the audited entity provide Kingdee copy file "* *". AIS ",and choose the right year to successfully collect the data we need.

2. In the audit process, many companies use the version of Licheng 2000, because this version is not available in our AO system conversion template, so we downloaded the data conversion template of Licheng 2000 from the audit website and installed it in the AO system. At the same time, in order to convert the data into 2000, the database software of SQL Server must be installed. The financial data backup of Licheng 2000 must be backed up by turns on a monthly basis. Put the data backed up in the current year1February in the same folder, and select the folder with the required year when collecting and converting. The conversion template will automatically choose to convert the data of1February. In the application process, it is necessary to install the conversion template in 2000 first, and then pay attention to let the audited entity provide the annual data backed up monthly.

3. During the audit, we also met many organizations and enterprises using Boko accounting software, and found that the BOKO 5. 1 copy file conversion template of AO system could not collect and convert the backup data of some units. After discussion and consultation, the software company found that the original online version of Boko could not be converted without installing Boko Microfinance Export. So we inquired about Boko Microfinance Export Plug-in by email, and handed it over to the audited entity for installation according to the instructions of the software company, knowing that it would not affect the normal use of the software by the audited entity. If it is not needed in the future, it can be uninstalled without affecting normal use. After installation, the backup needs annual data, so it must be decompressed on the computer that backs up the data, marked with the year and unit, and then handed over to us for collection and conversion, and the required data can be successfully obtained by using the corresponding template. If it is an executive version of Boko, we only need to directly find the storage location of Boko's A/C backup database, and the file format to be exported is generally "* *". mdb”。 Select the desired year and use the template to export the desired data.

4. We often meet auditees who use UFIDA version 7.2 1, and the auditees back up the annual data as required. We can successfully collect and convert data by selecting "zw". MD "file, and use the corresponding conversion template of AO system.

Thirdly, some suggestions on electronic data collection.

(1) Strengthen the training of auditors. The collection of electronic data requires auditors to have a compound knowledge structure, not only accounting and auditing knowledge, but also certain information technology knowledge. In practice, we also encounter many problems that cannot be properly solved, such as: ezsafe 3. 1 1 version. AO has the conversion template of Anyi 3. 1 1, but we also used uncompressed backup files as required, but it didn't succeed. The reason for the analysis may be that the software used by the audited unit is tailor-made and can't identify the conventional template. NC990 software, AO has no software conversion template. After the data backup and conversion by installing Longjiang 990 accounting software (8.2), it is found that the electronic data collected by the audited entity is incomplete, with no year-beginning data, only the amount incurred in the current year, and so on. There are many similar difficulties that cannot be solved. It can be seen that although auditors have received some computer knowledge training, they are generally at the primary level, such as word processing and spreadsheets. However, most auditors do not know how to operate accounting software, database software and format analysis of electronic data. Therefore, when collecting electronic data by computer audit, auditors need to be further trained to meet the needs of audit work. Moreover, we should continue to learn and make progress and correctly understand our own shortcomings. Strengthen the study and understanding of accounting software, and explore the collection methods of electronic data in the application of AO system, especially the collection and conversion of electronic data by using database software and business data of audited units.

(two) the financial sector should standardize the application of financial accounting software. At present, the financial software of the audited units is varied, and some units or even several accounts use different financial software. Because of the different financial software used and the different formats of exported electronic data, it is necessary to install the corresponding conversion template before converting the backup data of account set to AO system. Although the conversion template in the AO system can already contain more financial software, the financial software of some units is too old or tailor-made, and there is no conversion template in the AO system of some units, which leads to the inability of the audit department to successfully collect data. However, the financial and human resources of the audit department are limited, and it is difficult to develop the conversion template by itself. Therefore, it is suggested that local financial departments standardize the financial software management of administrative organs and institutions, selectively guide them to use several conventional softwares, and update them in time.

(3) Audit institutions set up electronic data collection teams. In qualified audit institutions, select a number of computer professionals and audit business backbones to form an electronic data collection team, and use the computer professional knowledge and experience analysis of audit backbones to make the collection team give full play to their respective advantages, analyze and discuss, and try their best to use database software or introduce software developed by others to import correct data. Under the condition of human and financial resources, we can even develop a new conversion template, so that the corresponding financial software backup data can be successfully collected and imported into the AO system.