The future development trend of computer audit

A computer audit is one of the important signs of the transformation of traditional auditing to modern auditing

In order to adapt to the needs of information technology development, accelerate the improvement of auditing technology methods and audit operations, the use of modern tools - computers has been imperative.

(a) to further promote the computer audit is an important initiative to achieve the scientific audit. At present, China's auditing career is in the traditional audit to the development of modern auditing technology transition and strategic opportunity. International experience shows that computerized auditing is an inevitable trend in the development of modern auditing. We should follow the law of the development of the world's audit, and constantly absorb and learn from the experience and practice of modern auditing in developed countries to keep up with the development trend of the world's audit informatization. In this regard, Li Jinhua, Auditor General once made a pithy exposition: to improve the scientific and technological content of the audit work, the construction of information technology, the promotion and application of computers, as we improve audit efficiency, improve audit methods, improve audit quality, reduce audit costs, and to strengthen the construction of an important way of integrity. Therefore, the construction of information technology in the audit office is not only a method, means, and is related to the development of the audit business.

(ii) to further promote the computer audit is the inevitable choice of modern audit. First of all, computerized auditing has highlighted the audit focus, but also enriched the audit means. The use of computerized automatic screening, summarization, analysis and other functions, change the past manual analysis of the practice, so that the audit idea is more clear, more focused, more reliable to find major disciplinary problems clues. At the same time, the use of computers fast, accurate features, making a comprehensive audit possible. Secondly, the computer audit to expand the audit space, improve audit efficiency. The use of computer network technology can bring together the social and economic information, timely synthesis and analysis, a complete grasp of the substance of the economic activities of the audited object, for the national audit in expanding the audit space, strengthen macroeconomic management and supervision services, etc. to build a favorable operating base and information platform.

(3) to further promote the computer audit is to improve the quality of the audit and audit the important means of time. Modern computer technology allows us to make full use of the software system to provide the operational authority control function, and set up quality control points in each audit link, the implementation of timely monitoring, thus conducive to audit quality tracking and inspection, but also makes the audit quality control more real-time and effective. In addition, a variety of electronic data collected by the auditors, you can use data mining technology, efficient and accurate statistics, analysis, decision-making for the leadership to provide timely audit information, maximize the constructive role of audit in macro-control.