Every company requires that accounting reports be verified and prepared to carry out an order of its finances. So the development of an audit is based on the implementation of standards, techniques and control procedures, in this article we will talk about the computer audit .
It is important to mention that the computer auditor must know the software products designed to carry out his function. The auditor assumes his tasks by applying his specialized knowledge, thus becoming the technical body of his activity.
The auditor acquires responsibilities directly with the person who hires him but also with all those who do not know, but use his work. But we will give you a basic, but complete concept of what computer auditing is in the next title to read, and thus better understand the term.
What is computer auditing?
Computer auditing is a verification system that is applied to the in-depth evaluation of computer resources and information technology . So the main objective of a software-based audit is to assess the computerized systems of a singular organization.
What are the standards in computer auditing?
The computer inspection standards are the minimum quality requirements in relation to the personality of the auditor according to the task to be performed. The auditing standards are divided into three key factors to carry out quality work with professional standards.
- Norms or personal rules: These are the attributes that the auditor must possess to perform an audit, based on professional knowledge, as well as technical training, being impartial when making suggestions.
- Work execution rules: It is the planning of strategies and procedures, as well as physical work documents that must be grouped for the audit.
- Information standards: also known as a report or opinion, these are the results that the auditor delivers to the interested parties so that they can notice their work.
Techniques in computerizing audits
Computer techniques in auditing are defined as the ” practical investigation and testing methodology used by the auditor to obtain the necessary evidence.” Basically their opinions and conclusions, the use on which their assessment or judgment is based, taking into account the circumstances, are included in this methodology.
By putting the knowledge and experience into practice, the auditor will have the ability to know the data of the institution or company to be audited. Both the techniques and the procedure go hand in hand, because if the methods are not chosen correctly, the audit will not reach the accepted standards. Here are the techniques that should be taken to heart and that are essential in computer testing.
- General Analysis.
- Survey.
- Check.
- Evaluation.
- Investigation.
- Exposition.
- Authorization.
- Tracing.
- Calculations.
Procedures in computer control
Procedures are investigative tools that are applied to facts or circumstances that serve to support the auditor’s opinion during an audit. Two or more procedures result in an audit program , this is called an audit plan. These can help the auditor to carry out or apply an organizational strategy of the audit itself.
The auditor cannot obtain the required information based on a single piece of evidence, it is very important to examine the full facts. The procedures are achieved through techniques of simultaneous application , in the following list we will see what the procedures allow in the audit:
- Have knowledge of internal control.
- Investigate the characteristics of internal control.
- Check the internal control results.
- Secure conclusions of the audit.
Consequently, the auditor will have to apply his special knowledge and determine which audit technique or procedure is most convenient to obtain his opinion. By carrying out this process it is possible to have advantageous and profitable results for any institution or company that requires a computer audit system.